### Question
Can you define what eligible employer means?


### Answer
**Eligible employer** is defined as the following in *26 U.S.C. § 1400R*:

> any employer—


(i) which conducted an active trade or business on August 28, 2005, in the GO Zone, and


(ii) with respect to whom the trade or business described in clause (i) is inoperable on any day after August 28, 2005, and before January 1, 2006, as a result of damage sustained by reason of Hurricane Katrina

#### 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**

