employer
(2) Definitions As used in this section: (A) Employee 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) Employer (i) In general The term “employer” has the meaning given such term in section 3401(d) of the Internal Revenue Code of 1986 and includes any governmental entity and any labor organization. (ii) Labor organization The term “labor organization” shall have the meaning given such term in section 152(5) of title 29 , and includes any entity (also known as a “hiring hall”) which is used by the organization and an employer to carry out requirements described in section 158(f)(3) of title 29 of an agreement between the organization and the employer. (C) Newly hired employee The term “newly hired employee” means an employee who— (i) has not previously been employed by the employer; or (ii) was previously employed by the employer but has been separated from such prior employment for at least 60 consecutive days.