; or (B) net earnings from self-employment (as defined in section 1402(a) of such Code) for the taxable year; and (2) with respect to remuneration received during the payroll tax holiday period for services performed as an employee (except amounts received for services performed as an employee of the United States, as defined in section 7701(a)(9) of such Code, or any agency thereof), the rate of tax under 3101(a) of such Code shall be 3.1 percent (including for purposes of determining the applicable percentage under sections 3201(a) and 3211(a) of such Code). (b) Special rules (1) Application of rule for special refunds In the case of a qualified resident of Puerto Rico to whom subsection (a)(2) applies, the first sentence of section 6413(c)(1) of the Internal Revenue Code of 1986 shall be applied by substituting for exceeds the tax with respect to the amount of such wages received in such year which is equal to such contribution and benefit base the following: exceeds the sum of— (1) 3.1 percent of the lesser of— (A) the wages received in such year to which section 2(a)(2) of the Puerto Rico Economic Empowerment Act of 2018 applies, or (B) the contribution and benefit base, plus (2) 6.2 percent of the lesser of— (A) the wages received in such year to which such section does not apply, or (B) the contribution and benefits base reduced (but not below zero) by the amount of wages taken into account under paragraph (1). . (2) Employer liability In the case of an employer who receives an attestation from an employee, in such form and manner as directed by the Secretary of the Treasury (or the Secretary's delegate), that such employee is a qualified resident of Puerto Rico— (A) the employer shall not be liable under section 3102 or 3202 of such Code for any failure to collect taxes in excess of the rate which applies under this section unless a reasonable person would determine that such attestation is not true and correct