qualified wages
(1) Qualified wages (A) In general The term “qualified wages” means any wages paid or incurred by an employer for services performed by an employee while such employee is a qualified employee. (B) Coordination with work opportunity credit The term “qualified wages” shall not include wages attributable to service rendered during the 1-year period beginning with the day the individual begins work for the employer if any portion of such wages is taken into account in determining the credit under section 51. If any portion of wages are taken into account under subsection (e)(1)(A) of section 51, the preceding sentence shall be applied by substituting “2-year period” for “1-year period”.