(1) “Business day” means a day on which state offices are open for regular business;

(2) “Commissioner” means the commissioner of human services or the commissioner's duly authorized representative;

(3) “Department” means the department of human services or its contractor or other designee;

(4) “Directory of new hires” means an automated directory of information, supplied by employers on each newly hired or rehired employee, which is maintained by the department of human services;

(5) “Employee” means an individual who is an employee within the meaning of Chapter 24 of the Internal Revenue Code of 1986 (26 U.S.C. § 3401 et seq.), but does not include an employee of a federal or state agency performing intelligence or counterintelligence functions, if the head of that agency has determined that reporting pursuant to the requirements of this part with respect to the employee could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission;

(6) “Employer” has the meaning given such term in § 3401(d) of the Internal Revenue Code of 1986 (26 U.S.C. § 3401(d)), and includes any governmental entity and any labor organization;

(7) “Labor organization” has the meaning given such term in § 2(5) of the National Labor Relations Act (29 U.S.C. § 152(5)), and includes any entity, also known as a “hiring hall”, that is used by the organization and an employer to carry out requirements of § 8(f)(3) of such Act (29 U.S.C. § 158(f)(3)), of an agreement between the organization and the employer; and

(8) “Title IV-D agency” means the agency designated pursuant to Title IV, Part D of the Social Security Act (42 U.S.C. § 651 et seq.), to provide services to children and families to establish and enforce child support obligations. In Tennessee, the department of human services is the Title IV-D agency.