### Question
How does the law define employee of the intelligence community?


### Answer
Under *26 U.S.C. § 121*, **employee of the intelligence community** is defined as:

> an employee (as defined by section 2105 of title 5, United States Code) of—


(I) the Office of the Director of National Intelligence,


(II) the Central Intelligence Agency,


(III) the National Security Agency,


(IV) the Defense Intelligence Agency,


(V) the National Geospatial-Intelligence Agency,


(VI) the National Reconnaissance Office,


(VII) any other office within the Department of Defense for the collection of specialized national intelligence through reconnaissance programs,


(VIII) any of the intelligence elements of the Army, the Navy, the Air Force, the Marine Corps, the Federal Bureau of Investigation, the Department of Treasury, the Department of Energy, and the Coast Guard,


(IX) the Bureau of Intelligence and Research of the Department of State, or


(X) any of the elements of the Department of Homeland Security concerned with the analyses of foreign intelligence information

#### Citation:
  - *26 U.S.C. § 121*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

