### Question
How is the term qualified employer defined?


### Answer
The term **qualified employer** is defined in *26 U.S.C. § 3221* as the following:

> any employer other than the United States, any State, or any political subdivision thereof, or any instrumentality of the foregoing

#### Citation:
  - *26 U.S.C. § 3221*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 22-RAILROAD RETIREMENT TAX ACT > Subchapter C-Tax on Employers**

