qualified second-year wages

(2) Qualified second-year wages For purposes of this subsection, the term “qualified second-year wages” means qualified wages— (A) which are paid to a long-term family assistance recipient, and (B) which are attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such recipient determined under subsection (b)(2).

Source

26 USC § 51(e)(2)


Scoping language

For purposes of this subsection
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