### Question
What is the definition of qualified employer?


### Answer
The definition of **qualified employer** is as follows in *26 U.S.C. § 3221*:

> any employer other than the United States, any State, or any political subdivision thereof, or any instrumentality of the foregoing

#### Citation:
  - *26 U.S.C. § 3221*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 22-RAILROAD RETIREMENT TAX ACT > Subchapter C-Tax on Employers**

