### Question
How does the law define medicare qualified government employment?


### Answer
Under *26 U.S.C. § 3121*, **medicare qualified government employment** is defined as:

> service which—


(A) is employment (as defined in subsection (b)) with the application of paragraphs (1) and (2), but


(B) would not be employment (as so defined) without the application of such paragraphs

#### Citation:
  - *26 U.S.C. § 3121*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter C-General Provisions**

