### Question
What does qualified employee health insurance costs mean?


### Answer
**Qualified employee health insurance costs** has the following meaning in *26 U.S.C. § 45A*:

> any amount paid or incurred by an employer for health insurance to the extent such amount is attributable to coverage provided to any employee while such employee is a qualified employee

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

