{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s3134/c/3/D","label":"qualified wages","definition":"The term “qualified wages” shall not include any wages taken into account under sections 41, 45A, 45P, 45S, 51, 1396, 3131, and 3132.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}