Definition of (2) QUALIFIED FIRST-YEAR WAGES.—The term


(2) QUALIFIED FIRST-YEAR WAGES.—The term qualified first-year wages’ means, with respect to a qualified small business em- ployee, qualified wages attributable to serv- ice rendered during the 1-year period begin- ning with the day the individual begins work for the employer.


(2) QUALIFIED FIRST-YEAR WAGES.—The term qualified first-year wages’ means, with respect to any individual, quali- fied wages attributable to service rendered during the 1-year

(2) QUALIFIED FIRST-YEAR WAGES.—The term qualified first-year wages’ means, with respect to any individual, qualified wages at- tributable to service rendered during the 1- year period beginning with the day the indi- vidual begins work for the employer.