### Question
How does FEDERAL UNEMPLOYMENT TAX ACT define institution of higher education?


### Answer
Under *26 U.S.C. § 3304*, **institution of higher education** is defined as:

> an educational institution in any State which—


(1) admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate

#### Citation:
  - *26 U.S.C. § 3304*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

