eligible small employer
Defined in 2 places of the United States Code.
For purposes of this section, the term "eligible small employer" means an eligible employer (as defined in section 408(p)(2)(C)(i)(I).2
Source
- 2022–present26 U.S.C. § 45AAInternal Revenue Code · Military spouse retirement plan eligibility credit for small employers · for purposes of this section
The term “eligible small employer” means, with respect to any taxable year, an employer—
(A) which has no more than 25 full-time equivalent employees for the taxable year,
(B) the average annual wages of which do not exceed an amount equal to twice the dollar amount in effect under paragraph (3)(B) for the taxable year, and
(C) which has in effect an arrangement described in paragraph (4).
Source
- 2010–present26 U.S.C. § 45RInternal Revenue Code · Employee health insurance expenses of small employers · for purposes of this section