### Question
How does Business Related Credits define qualified mine rescue team employee?


### Answer
Under *26 U.S.C. § 45N*, **qualified mine rescue team employee** is defined as:

> with respect to any taxable year any full-time employee of the taxpayer who is—


(1) a miner eligible for more than 6 months of such taxable year to serve as a mine rescue team member as a result of completing, at a minimum, an initial 20-hour course of instruction as prescribed by the Mine Safety and Health Administration's Office of Educational Policy and Development, or


(2) a miner eligible for more than 6 months of such taxable year to serve as a mine rescue team member by virtue of receiving at least 40 hours of refresher training in such instruction

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

