eligible employer

Defined in 12 places of the United States Code.

The term "eligible employer" means any employer if the employer does not maintain a qualified plan with respect to which contributions are made, or benefits are accrued, for service in the year for which the determination is being made. If only individuals other than employees described in subparagraph (A) of section 410(b)(3) are eligible to participate in such arrangement, then the preceding sentence shall be applied without regard to any qualified plan in which only employees described in such subparagraph are eligible to participate.

Same definition in 2 sections

2023–present 26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · for purposes of this title
2023–present 26 U.S.C. § 403Internal Revenue Code · Taxation of employee annuities · in this section

For purposes of this section, the term "eligible employer" has the meaning given such term in section 408(p)(2)(C)(i).

Source

2019–present 26 U.S.C. § 45TInternal Revenue Code · Auto-enrollment option for retirement savings options provided by small employers · for purposes of this section

For purposes of this section, the term “eligible employer” means any taxpayer which employs individuals as miners in underground mines in the United States.

Source

2006–present 26 U.S.C. § 45NInternal Revenue Code · Mine rescue team training credit · for purposes of this section

The term “eligible employer” has the meaning given such term by section 408(p)(2)(C)(i).

Source

2001–present 26 U.S.C. § 45EInternal Revenue Code · Small employer pension plan startup costs · for purposes of this section

The term “eligible employer” means—

(A) a State, political subdivision of a State, and any agency or instrumentality of a State or political subdivision of a State, and

(B) any other organization (other than a governmental unit) exempt from tax under this subtitle.

Source

2001–present 26 U.S.C. § 457Internal Revenue Code · Deferred compensation plans of State and local governments and tax-exempt organizations · for purposes of this section

The term “eligible employer” means—

(A) a State, political subdivision of a State, and any agency or instrumentality of a State or political subdivision of a State, and

(B) any other organization (other than a governmental unit) exempt from tax under this subtitle.

(2) Performance of service

The performance of service includes performance of service as an independent contractor and the person (or governmental unit) for whom such services are performed shall be treated as the employer.

(3) Participant

Source

1994–2001 26 U.S.C. § 457Internal Revenue Code · Deferred compensation plans of State and local governments and tax-exempt organizations · for purposes of this section

The term “eligible employer” means an employer that—

(i) is not an applicable large employer as defined in section 4980H(c)(2), and

(ii) does not offer a group health plan to any of its employees.

Source

2016–present 26 U.S.C. § 9831Internal Revenue Code · General exceptions · for purposes of this title

The term “eligible employer” means any employer—

(i) which conducted an active trade or business on August 28, 2005, in the GO Zone, and

(ii) with respect to whom the trade or business described in clause (i) is inoperable on any day after August 28, 2005, and before January 1, 2006, as a result of damage sustained by reason of Hurricane Katrina.

Source

2005–present 26 U.S.C. § 1400RInternal Revenue Code · Employment relief · in this section

The term “eligible employer” means any employer—

(i) which conducted an active trade or business on October 23, 2005, in the Wilma GO Zone, and

(ii) with respect to whom the trade or business described in clause (i) is inoperable on any day after October 23, 2005, and before January 1, 2006, as a result of damage sustained by reason of Hurricane Wilma.

Source

2005–present 26 U.S.C. § 1400RInternal Revenue Code · Employment relief · in this section

The term “eligible employer” means any employer—

(i) which conducted an active trade or business on September 23, 2005, in the Rita GO Zone, and

(ii) with respect to whom the trade or business described in clause (i) is inoperable on any day after September 23, 2005, and before January 1, 2006, as a result of damage sustained by reason of Hurricane Rita.

Source

2005–present 26 U.S.C. § 1400RInternal Revenue Code · Employment relief · in this section

The term “eligible employer” means any employer—

(i) which was carrying on a trade or business during the calendar quarter for which the credit is determined under subsection (a), and

(ii) with respect to any calendar quarter, for which—

(I) the operation of the trade or business described in clause (i) is fully or partially suspended during the calendar quarter due to orders from an appropriate governmental authority limiting commerce, travel, or group meetings (for commercial, social, religious, or other purposes) due to the coronavirus disease 2019 (COVID–19),

(II) the gross receipts (within the meaning of section 448(c)) of such employer for such calendar quarter are less than 80 percent of the gross receipts of such employer for the same calendar quarter in calendar year 2019, or

(III) the employer is a recovery startup business (as defined in paragraph (5)).

Source

2026–present 26 U.S.C. § 3134Internal Revenue Code · Employee retention credit for employers subject to closure due to COVID–19 · for purposes of this section

The term "eligible employer" means any employer—

(i) which was carrying on a trade or business during the calendar quarter for which the credit is determined under subsection (a), and

(ii) with respect to any calendar quarter, for which—

(III) the employer is a recovery startup business (as defined in paragraph (5)).

With respect to any employer for any calendar quarter, if such employer was not in existence as of the beginning of the same calendar quarter in calendar year 2019, clause (ii)(II) shall be applied by substituting "2020" for "2019".

Source

2021–2026 26 U.S.C. § 3134Internal Revenue Code · Employee retention credit for employers subject to closure due to COVID–19 · for purposes of this section

The term "eligible employer" means any employer who has in place a written policy that meets the following requirements:

(A) The policy provides—

(i) in the case of a qualifying employee who is not a part-time employee (as defined in section 4980E(d)(4)(B)), not less than 2 weeks of annual paid family and medical leave, and

(ii) in the case of a qualifying employee who is a part-time employee, an amount of annual paid family and medical leave that is not less than an amount which bears the same ratio to the amount of annual paid family and medical leave that is provided to a qualifying employee described in clause (i) as—

(I) the number of hours the employee is expected to work during any week, bears to

(II) the number of hours an equivalent qualifying employee described in clause (i) is expected to work during the week.

(B) The policy requires that the rate of payment under the program is not less than 50 percent of the wages normally paid to such employee for services performed for the employer.

Source

2017–present 26 U.S.C. § 45SInternal Revenue Code · Employer credit for paid family and medical leave · for purposes of this section

The term “eligible employer” means, with respect to any year, an employer which had no more than 100 employees who received at least $5,000 of compensation from the employer for the preceding year.

Source

1996–present 26 U.S.C. § 408Internal Revenue Code · Individual retirement accounts · for purposes of this section

The term “eligible employer” means, with respect to any year, any employer if such employer employed an average of 100 or fewer employees on business days during either of the 2 preceding years. For purposes of this subparagraph, a year may only be taken into account if the employer was in existence throughout the year.

Source

2010–present 26 U.S.C. § 125Internal Revenue Code · Cafeteria plans · for purposes of this section