[Code of Federal Regulations] [Title 20, Volume 3] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR1002] [Page 1125] TITLE 20--EMPLOYEES' BENEFITS CHAPTER IX--OFFICE OF THE ASSISTANT SECRETARY FOR VETERANS' EMPLOYMENT AND TRAINING SERVICE, DEPARTMENT OF LABOR PART 1002_REGULATIONS UNDER THE UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994--Table of Contents Subpart C_Eligibility For Reemployment Sec. 1002.39 Are States (and their political subdivisions), the District of Columbia, the Commonwealth of Puerto Rico, and United States territories, considered employers? Yes. States and their political subdivisions, such as counties, parishes, cities, towns, villages, and school districts, are considered employers under USERRA. The District of Columbia, the Commonwealth of Puerto Rico, Guam, the Virgin Islands, and territories of the United States, are also considered employers under the Act.