### Question
How is the "qualified employee health insurance costs" defined?


### Answer
The term **qualified employee health insurance costs** is defined in *26 U.S.C. § 45A* as follows -

> any amount paid or incurred by an employer for health insurance to the extent such amount is attributable to coverage provided to any employee while such employee is a qualified employee

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

