- active duty
means “active duty” as described in paragraph (21) of section 101 of title 38, United States Code, except that it shall also include “active duty for training” as described in paragraph (22) of such section.
- agricultural labor
includes all service performed— As used in this subsection, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
- American aircraft
means an aircraft registered under the laws of the United States.
- American employer
means an employer which is—
- American vessel
means any vessel documented or numbered under the laws of the United States;
- applicable dollar threshold
means $1,000.
- applicable employment taxes
means the following:
- applicable period
means, with respect to any qualified veteran, the 1-year period beginning with the day such qualified veteran begins work for the organization.
- apprenticeship program contribution rate
means the contribution rate that the employer is obligated to pay on behalf of its employees under the terms of a collective bargaining agreement for benefits under a registered apprenticeship program under such agreement, as such rate is applied to contribution base units (as defined by section 4001(a)(11) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1301(a)(11)).1
- church
means a church, a convention or association of churches, or an elementary or secondary school which is controlled, operated, or principally supported by a church or by a convention or association of churches.
- collectively bargained apprenticeship program contributions
means, with respect to any calendar quarter, contributions which—
- collectively bargained defined benefit pension plan contributions
has the meaning given such term under section 3131(e)(2).
- controlled group of entities
means a controlled group of corporations as defined in section 1563(a)(1), except that— A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3)) by members of such group (including any entity treated as a member of such group by reason of this sentence).
- crew leader
means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person;
- domestically controlled group of entities
means a controlled group of entities the common parent of which is a domestic corporation.
- eligible employer
means any employer— With respect to any employer for any calendar quarter, if such employer was not in existence as of the beginning of the same calendar quarter in calendar year 2019, clause (ii)(II) shall be applied by substituting “2020” for “2019”.
- employee
means—
- employment
means any service, of whatever nature, performed (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee for an American employer (as defined in subsection (h)), or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 233 of the Social Security Act;
- exempt governmental deferred compensation plan
means any plan providing for deferral of compensation established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing.
- farm
includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
- Federal agency
means an agency, as defined in section 3581(1) of title 5, United States Code.
- general retirement system
means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both;
- improperly claimed ERTC wages
means, with respect to an assessment attributable to a credit claimed under this section, the wages with respect to which a deduction would not have been allowed if the portion of the credit to which such assessment relates had been properly claimed.
- inactive duty training
means “inactive duty training” as described in paragraph (23) of such section 101.
- international organization
has the meaning provided such term by section 3581(3) of title 5, United States Code.
- medicare qualified government employment
means service which—
- member of a uniformed service
means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38, United States Code), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps 2 of the Public Health Service, and any person serving in the Army or Air Force under call or conscription.
- nonqualified deferred compensation plan
means any plan or other arrangement for deferral of compensation other than a plan described in subsection (a)(5).
- pay period
means a period (of not more than 31 consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him.
- pension contribution rate
means the contribution rate that the employer is obligated to pay on behalf of its employees under the terms of a collective bargaining agreement for benefits under a defined benefit plan under such agreement, as such rate is applied to contribution base units (as defined by section 4001(a)(11) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1301(a)(11)).1
- political subdivision
includes an instrumentality of—
- qualified church-controlled organization
means any church-controlled tax-exempt organization described in section 501(c)(3), other than an organization which—
- qualified family leave wages
means wages paid by an employer which would be required to be paid by reason of the Emergency Family and Medical Leave Expansion Act (including the amendments made by such Act) as if such Act (and amendments made by such Act) applied after March 31, 2021.
- qualified health plan expenses
means amounts paid or incurred by the employer to provide and maintain a group health plan (as defined in section 5000(b)(1)), but only to the extent that such amounts are excluded from the gross income of employees by reason of section 106(a).
- qualified sick leave wages
means wages paid by an employer which would be required to be paid by reason of the Emergency Paid Sick Leave Act as if such Act applied after March 31, 2021.
- qualified tax-exempt organization
means an employer that is an organization described in section 501(c) and exempt from taxation under section 501(a), and
- qualified veteran
has the meaning given such term by section 51(d)(3).
- qualified wages
means—
- recovery startup business
means any employer—
- registered apprenticeship program
means an apprenticeship registered under the Act of August 16, 1937 (commonly known as the “National Apprenticeship Act”;
- retirement system
has the meaning given such term by section 218(b)(4) of the Social Security Act;
- severely financially distressed employer
means an eligible employer as defined in paragraph (2), determined by substituting “less than 10 percent” for “less than 80 percent” in subparagraph (A)(ii)(II) thereof.
- State
includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
- wages
means wages (as defined in section 3121(a)) and compensation (as defined in section 3231(e)).