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


### Answer
The definition of **qualified employer** is as follows in *26 U.S.C. § 3111*:

> any employer other than the United States, any State, or any political subdivision thereof, or any instrumentality of the foregoing

#### Citation:
  - *26 U.S.C. § 3111*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter B-Tax on Employers**

