### Question
What does offering employer mean?


### Answer
**Offering employer** has the following meaning in *42 U.S.C. § 18101*:

> any employer who—


(1) offers minimum essential coverage to its employees consisting of coverage through an eligible employer-sponsored plan

#### Citation:
  - *42 U.S.C. § 18101*
  - Heading: **CHAPTER 157-QUALITY, AFFORDABLE HEALTH CARE FOR ALL AMERICANS > SUBCHAPTER V-SHARED RESPONSIBILITY FOR HEALTH CARE > Part B-Employer Responsibilities**

