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


### Answer
The definition of **qualified employer** is as follows in *26 U.S.C. § 1400P*:

> any employer with a trade or business located in the Gulf Opportunity Zone

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

