### Question
What does eligible employer plan mean?


### Answer
**Eligible employer plan** has the following meaning in *26 U.S.C. § 45E*:

> a qualified employer plan within the meaning of section 4972(d)

#### 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**

