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


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

> any employer—



(i) which conducted an active trade or business on August 28, 2005, in the GO Zone, and



(ii) with respect to whom the trade or business described in clause (i) is inoperable on any day after August 28, 2005, and before January 1, 2006, as a result of damage sustained by reason of Hurricane Katrina

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

