qualified employee

(1) In general Except as otherwise provided in this subsection, the term “qualified employee” means, with respect to any period, any employee of an employer if— (A) the employee is an enrolled member of an Indian tribe or the spouse of an enrolled member of an Indian tribe, (B) substantially all of the services performed during such period by such employee for such employer are performed within an Indian reservation, and (C) the principal place of abode of such employee while performing such services is on or near the reservation in which the services are performed.


26 USC § 45A(c)(1)

Scoping language

in this subsection
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