; low-Wage employee For purposes of this section— (1) Applicable employer (A) In general The term applicable employer means, with respect to any calendar year, any employer who was required to make deposits of taxes under chapters 21 and 24 (or who would have been required to make such deposits if the rules of subparagraph (C) applied for such purposes) by the close of the next day for periods aggregating more than 180 days during the preceding calendar year. (B) Exception Such term shall not include a Federal or other governmental entity or a church or qualified church organization (as such terms are defined in section 3121(w)(3)). (C) Aggregation rules The rules of subsections (b), (c), (m), and (o) of section 414 shall apply for purposes of this section, except that in applying subsections (b) and (c) of such section, the phrase more than 50 percent shall be substituted for the phrase more than 80 percent each place it appears. (2) Low-wage employee (A) In general The term low-wage employee means any employee who receives wages from an applicable employer during the calendar year in an amount less than 218 percent of the Federal poverty line (within the meaning of section 2110(c)(5) of the Social Security Act) for an individual. Rules similar to the rules of section 36B(d)(3)(B) shall apply for purposes of this subparagraph. (B) Employees employed for less than entire year In the case of any employee employed by an applicable taxpayer for less than the entire calendar year, the amount described in subparagraph (A) shall be reduced by an amount which bears the same ratio to such amount as— (i) the number of weeks during the calendar year in which such individual was not an employee of such applicable employer, bears to (ii) 52. (c) Applicable percentage For purposes of subsection (a)— (1) In general (A) Determination The applicable percentage shall be determined as follows: In the case of an applicable employer with a low-wage employee ratio of: The applicable percentage is: 25% or less 25% Greater than 25% but