; (B) a Federal qualified nonbank payment stablecoin issuer that has been approved to issue payment stablecoins under section 5; or (C) a State qualified payment stablecoin issuer. (15) Person The term person means an individual, partnership, company, corporation, association (incorporated or unincorporated), trust, estate, cooperative organization, or other entity. (16) Primary Federal payment stablecoin regulator (A) In general The term primary Federal payment stablecoin regulator means— (i) with respect to an insured depository institution (other than an insured credit union) or a subsidiary of an insured depository institution (other than an insured credit union), the appropriate Federal banking agency of such insured depository institution (as defined under section 3 of the Federal Deposit Insurance Act ( 12 U.S.C. 1813 )); (ii) with respect to an insured credit union or a subsidiary of an insured credit union, the National Credit Union Administration; (iii) with respect to a Federal qualified nonbank payment stablecoin issuer that is not a national bank, the Board; and (iv) with respect to any entity chartered by the Comptroller, the Comptroller. (B) Primary Federal payment stablecoin regulators The term primary Federal payment stablecoin regulators means the Comptroller, the Board, the Corporation, and the National Credit Union Administration. (17) Registered public accounting firm The term registered public accounting firm has the meaning given that term under section 2 of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7201 ). (18) State The term State means each of the several States, the District of Columbia, and each territory of the United States. (19) State qualified payment stablecoin issuer The term State qualified payment stablecoin issuer means an entity that— (A) is legally established and approved to issue payment stablecoins by a State payment stablecoin regulator