{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4980H/c/2/A","label":"applicable large employer","definition":"The term “applicable large employer” means, with respect to a calendar year, an employer who employed an average of at least 50 full-time employees on business days during the preceding calendar year.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}