A qualified employee, for any tax period, is any employee who meets all of the following tests:
- The employee is an enrolled member of an Indian tribe or the spouse of an enrolled member of an Indian tribe,
- The employee performs substantially all of his or her services for the employer within an Indian reservation, and
- While performing those services, the employee has his or her main home on or near that reservation.
Note: The Indian employment credit will expire for qualified wages and health care costs paid or incurred in tax years beginning after 2021.