qualified employer
Defined in 3 places across 2 titles of the United States Code.
For purposes of this section, the term “qualified employer” means any employer with a trade or business located in the Gulf Opportunity Zone.
Source
- 2005–present26 U.S.C. § 1400PInternal Revenue Code · Housing tax benefits · for purposes of this section
If a State under clause (i) allows issuers to offer qualified health plans in the large group market through an Exchange, the term “qualified employer” shall include a large employer that elects to make all full-time employees of such employer eligible for 1 or more qualified health plans offered in the large group market through the Exchange.
Source
- 2010–present42 U.S.C. § 18032The Public Health and Welfare · Consumer choice · in this title
The term “qualified employer” means a small employer that elects to make all full-time employees of such employer eligible for 1 or more qualified health plans offered in the small group market through an Exchange that offers qualified health plans.
Source
- 2010–present42 U.S.C. § 18032The Public Health and Welfare · Consumer choice · in this title
The term “qualified employer” means, for a calendar year, an employer which has furnished written statements under section 6051 with respect to at least 20 individuals for wages paid in the year.
Source
- 1994–present26 U.S.C. § 6103Internal Revenue Code · Confidentiality and disclosure of returns and return information · under this title