### Question
How does FEDERAL UNEMPLOYMENT TAX ACT define reimbursing employer?


### Answer
Under *26 U.S.C. § 3302*, **reimbursing employer** is defined as:

> any governmental entity or other organization (or group of governmental entities or any other organizations) which makes reimbursements in lieu of contributions to the State unemployment fund

#### Citation:
  - *26 U.S.C. § 3302*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

