employee
(A)The term “employee”— (i)means an individual who is an employee within the meaning of chapter 24 of the Internal Revenue Code of 1986; and (ii)does not include an employee of a Federal or State agency performing intelligence or counterintelligence functions, if the head of such agency has determined that reporting pursuant to paragraph (1) with respect to the employee could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission. (B)