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


### Answer
The definition of **qualified employee** is as follows in *26 U.S.C. § 45P*:

> a person who has been an employee of the taxpayer for the 91-day period immediately preceding the period for which any differential wage payment is made

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

