qualified employee
Defined in 1 dictionary — U.S. Code
United States Code
5 U.S.C. § 7906 — for purposes of this section
the term “qualified employee” means an employee as described in subsection (b).
26 U.S.C. § 125 — for purposes of this section
The term “qualified employee” means, with respect to a cafeteria plan, any employee who is not a highly compensated or key employee and who is eligible to participate in the plan.
26 U.S.C. § 1400P — for purposes of this section (3 versions over time)
For purposes of this section, the term "qualified employee" means, with respect to any month, an individual—
26 U.S.C. § 402 — in this section
For purposes of this paragraph, the term “qualified employee” means any employee who has completed 15 years of service with the qualified organization.
26 U.S.C. § 45A — for purposes of this section
Except as otherwise provided in this subsection, the term “qualified employee” means, with respect to any period, any employee of an employer if—
(A) the employee is an enrolled member of an Indian tribe or the spouse of an enrolled member of an Indian tribe,
(B) substantially all of the services performed during such period by such employee for such employer are performed within an Indian reservation, and
(C) the principal place of abode of such employee while performing such services is on or near the reservation in which the services are performed.
26 U.S.C. § 83 — for purposes of this subtitle
The term “qualified employee” means any individual who—
(i) is not an excluded employee, and
(ii) agrees in the election made under this subsection to meet such requirements as are determined by the Secretary to be necessary to ensure that the withholding requirements of the corporation under chapter 24 with respect to the qualified stock are met.
26 U.S.C. § 45P — for purposes of this section
The term “qualified employee” means a person who has been an employee of the taxpayer for the 91-day period immediately preceding the period for which any differential wage payment is made.
42 U.S.C. § 2000gg — as used in this chapter
the term "qualified employee" means an employee or applicant who, with or without reasonable accommodation, can perform the essential functions of the employment position, except that an employee or applicant shall be considered qualified if—
(A) any inability to perform an essential function is for a temporary period;
(B) the essential function could be performed in the near future; and
(C) the inability to perform the essential function can be reasonably accommodated; and