or any Territory or possession of the United States. (5) W– 2 Wages (A) In general The term W–2 wages means, with respect to any person for any taxable year of such person, the amounts described in paragraphs (3) and (8) of section 6051(a) paid by such person with respect to employment of employees by such person during the calendar year ending during such taxable year. (B) Limitation to wages attributable to qualified enterprise income Such term shall not include any amount which is not properly allocable to qualified enterprise income for purposes of subsection (c)(1). (C) Return requirement Such term shall not include any amount which is not properly included in a return filed with the Social Security Administration on or before the 60th day after the due date (including extensions) for such return. . (b) Clerical amendment The table of sections for part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 182. Qualified Enterprise Income. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.