qualified mine rescue team employee
Defined in 1 place of the United States Code.
For purposes of this section, the term "qualified mine rescue team employee" means with respect to any taxable year any full-time employee of the taxpayer who is—
Source
- 2006–202226 U.S.C. § 45NInternal Revenue Code · Mine rescue team training credit · for purposes of this section
For purposes of this section, the term “qualified mine rescue team employee” means with respect to any taxable year any full-time employee of the taxpayer who is—
(1) a miner eligible for more than 6 months of such taxable year to serve as a mine rescue team member as a result of completing, at a minimum, an initial 20-hour course of instruction as prescribed by the Mine Safety and Health Administration’s Office of Educational Policy and Development, or
(2) a miner eligible for more than 6 months of such taxable year to serve as a mine rescue team member by virtue of receiving at least 40 hours of refresher training in such instruction.
Source
- 2013–present26 U.S.C. § 45NInternal Revenue Code · Mine rescue team training credit · for purposes of this section