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


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

> given such term in section 408(p)(2)(C)(i).

#### Citation:
  - *26 U.S.C. § 45T*
  - 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**

