### Question
How does the law define qualified employee health insurance costs?


### Answer
Under *26 U.S.C. § 45A*, **qualified employee health insurance costs** is defined as:

> 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**

