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


### Answer
The term **eligible employee** is defined in *26 U.S.C. § 1400R* as the following:

> with respect to an eligible employer an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone

#### Citation:
  - *26 U.S.C. § 1400R*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

