### Question
Can you define what eligible employer means?


### Answer
**Eligible employer** is defined as the following in *26 U.S.C. § 45N*:

> any taxpayer which employs individuals as miners in underground mines in the United States

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

