### Question
How is the "reimbursing employer" defined?


### Answer
The term **reimbursing employer** is defined in *26 U.S.C. § 3302* as follows -

> any governmental entity or other organization (or group of governmental entities or any other organizations) which makes reimbursements in lieu of contributions to the State unemployment fund

#### Citation:
  - *26 U.S.C. § 3302*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

