; added employee For purposes of this paragraph— (i) Added employee The term added employee means a qualifying employee who is not covered by title I of the Family and Medical Leave Act of 1993, as amended. (ii) Added employer The term added employer means an eligible employer (determined without regard to this paragraph), whether or not covered by that title I, who offers paid family and medical leave to added employees. (3) Aggregation rule All persons which are treated as a single employer under subsections (a) and (b) of section 52 shall be treated as a single taxpayer. (4) Treatment of benefits mandated or paid for by State or local governments For purposes of this section, any leave which is paid by a State or local government or required by State or local law shall not be taken into account in determining the amount of paid family and medical leave provided by the employer. (5) No inference Nothing in this subsection shall be construed as subjecting an employer to any penalty, liability, or other consequence (other than ineligibility for the credit allowed by reason of subsection (a) or recapturing the benefit of such credit) for failure to comply with the requirements of this subsection. (d) Qualifying employees For purposes of this section, the term qualifying employee means any employee (as defined in section 3(e) of the Fair Labor Standards Act of 1938, as amended) who— (1) has been employed by the employer for 1 year or more, and (2) for the preceding year, had compensation not in excess of an amount equal to 60 percent of the amount applicable for such year under clause (i) of section 414(q)(1)(B). (e) Family and medical leave (1) In general Except as provided in paragraph (2), for purposes of this section, the term family and medical leave means leave for any one or more of the purposes described under subparagraph (A), (B), (C), (D), or (E) of paragraph (1), or paragraph (3), of section 102(a) of the Family and Medical Leave Act of 1993, as amended, whether the leave is provided under that Act or