employer

(1) In general The term “employer” means, with respect to any calendar year, any person who— (A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or more, or (B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day. For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).

Source

26 USC § 3306(a)(1)


Scoping language

For purposes of this paragraph
Is this correct? or