### Question
How does the law define eligible employer?


### Answer
Under *26 U.S.C. § 9831*, **eligible employer** is defined as:

> 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

#### Citation:
  - *26 U.S.C. § 9831*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter C-General Provisions**

