### Question
How is the "employer" defined?


### Answer
The term **employer** is defined in *42 U.S.C. § 653a* as follows -

> given such term in section 3401(d) of the Internal Revenue Code of 1986 and includes any governmental entity and any labor organization.

#### Citation:
  - *42 U.S.C. § 653a*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER IV-GRANTS TO STATES FOR AID AND SERVICES TO NEEDY FAMILIES WITH CHILDREN AND FOR CHILD-WELFARE SERVICES > Part D-Child Support and Establishment of Paternity**

