unemployment experience
(2) For purposes of this subsection— (A) the term “unemployment experience”, with respect to any person, refers to such person’s experience with respect to unemployment or other factors bearing a direct relation to such person’s unemployment risk; (B) the term “employer” means an employer as defined under the State law; (C) the term “business” means a trade or business (or a part thereof); (D) the term “contributions” has the meaning given such term by section 3306(g) of the Internal Revenue Code of 1986; (E) the term “knowingly” means having actual knowledge of or acting with deliberate ignorance of or reckless disregard for the prohibition involved; and (F) the term “person” has the meaning given such term by section 7701(a)(1) of the Internal Revenue Code of 1986.