Employer.
Employer. This term -
(a) Means a person or entity that employs the services of another and that pays the latter's wages or salary;
(b) Includes, but is not limited to, State and local governments; and
(c) Does not include an agency of the Federal Government.
Source
34 CFR § 34.3
Scoping language
As used in this part, the following definitions apply: