arts for wages or other remuneration on a per-event basis, provided that the wages or other remuneration are paid to such person for performing services in his or her capacity as a professional entertainer. (5) Qualified production employee The term qualified production employee means a person who performs production services of any nature directly in connection with a State qualified, certified or approved film, television or other commercial video production for wages or other remuneration, provided that the wages or other remuneration paid to such person are qualified production costs or expenditures under such State’s qualified, certified or approved film incentive program, and that such wages or other remuneration must be subject to withholding under such film incentive program as a condition to treating such wages or other remuneration as a qualified production cost or expenditure. (6) Certain public figures The term certain public figures means persons of prominence who perform services for wages or other remuneration on a per-event basis, provided that the wages or other remuneration are paid to such person for services provided at a discrete event, in the nature of a speech, public appearance, or similar event. (7) Employer The term employer has the meaning given such term in section 3401(d) of the Internal Revenue Code of 1986 ( 26 U.S.C. 3401(d) ), unless such term is defined by the State in which the employee’s employment duties are performed, in which case the State’s definition shall prevail. (8) State The term State means any of the several States. (9) Time and attendance system The term time and attendance system means a system in which— (A) the employee is required on a contemporaneous basis to record his work location for every day worked outside of the State in which the employee’s employment duties are primarily performed