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


### Answer
Under *26 U.S.C. § 45S*, **added employer** is defined as:

> an eligible employer (determined without regard to this paragraph), whether or not covered by that title I, who offers paid family and medical leave to added employees

#### Citation:
  - *26 U.S.C. § 45S*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

