{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s51/b/2","label":"qualified first-year wages","definition":"The term “qualified first-year wages” means, with respect to any individual, qualified wages attributable to service rendered during the 1-year period beginning with the day the individual begins work for the employer.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}