### Question
Can you define what unit of local government means?


### Answer
**Unit of local government** is defined as the following in *29 U.S.C. § 2101*:

> any general purpose political subdivision of a State which has the power to levy taxes and spend funds, as well as general corporate and police powers

#### Citation:
  - *29 U.S.C. § 2101*
  - Heading: **CHAPTER 23-WORKER ADJUSTMENT AND RETRAINING NOTIFICATION**

