### Question
How is the term added employee defined?


### Answer
The term **added employee** is defined in *26 U.S.C. § 45S* as the following:

> a qualifying employee who is not covered by title I of the Family and Medical Leave Act of 1993, as amended

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

