qualified taxpayer

(3) Qualified taxpayer For purposes of paragraph (1), with respect to an accident or health plan described in paragraph (2), the term “qualified taxpayer” means a taxpayer who is— (A) an employee, or (B) the spouse, dependent (as defined for purposes of subsection (b)), or child (as defined for purposes of such subsection) of an employee.


26 USC § 105(j)(3)

Scoping language

None identified, default scope is assumed to be the parent (part III) of this section.
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