wages

(5)The term “wages” shall not include any amount paid or incurred to a qualified individual (as defined in) during the 1-year period beginning on the hiring date of such individual by a qualified employer (as defined in) unless such qualified employer makes an election not to have section 3111(d) apply. (d)For purposes of this subpart—

Source

26 USC § 51(c)(5)


Scoping language

None: Default is title Scope
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