### Question
What is the definition of eligible employer?


### Answer
The definition of **eligible employer** is as follows in *26 U.S.C. § 45E*:

> given such term by section 408(p)(2)(C)(i).

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

