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


### Answer
Under *26 U.S.C. § 1400R*, **eligible employer** is defined as:

> any employer—


(i) which conducted an active trade or business on October 23, 2005, in the Wilma GO Zone, and


(ii) with respect to whom the trade or business described in clause (i) is inoperable on any day after October 23, 2005, and before January 1, 2006, as a result of damage sustained by reason of Hurricane Wilma

#### Citation:
  - *26 U.S.C. § 1400R*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

