quarter, the percentage (expressed as a number of percentage points) obtained by dividing— (I) the gross receipts (within the meaning of subparagraph (B)) for such calendar quarter, by (II) the gross receipts for the same calendar quarter in calendar year 2019. (3) Qualified fixed expenses (A) In general The term qualified fixed expenses means the payment or accrual, in the ordinary course of the eligible employer’s trade or business, of any covered mortgage obligation, covered rent obligation, or covered utility payment. Such term shall not include the prepayment of any obligation for a period in excess of a month unless the payment for such period is customarily due in advance. Such term shall not include any payment or accrual of any obligation or payment which is with respect to property which is not located in the United States or any possession of the United States. (B) Application of definitions The terms covered mortgage obligation , covered rent obligation , and covered utility payment shall each have the same meaning as when used in section 1106 of the CARES Act. (4) Secretary The term Secretary means the Secretary of the Treasury or the Secretary’s delegate. (5) Wages (A) In general The term wages means wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) and compensation (as defined in section 3231(e) of such Code). For purposes of the preceding sentence (other than for purposes of subsection (b)(2)), wages as defined in section 3121(a) of such Code shall be determined without regard to paragraphs (1), (8), (10), (13), (18), (19), and (22) of section 3121(b) of such Code. (B) Allowance for certain health plan expenses (i) In general Such term shall include amounts paid or incurred by the eligible employer to provide and maintain a group health plan (as defined in section 5000(b)(1) of the Internal Revenue Code of 1986), but only to the extent that such amounts are excluded from the gross income of employees by reason of section 106(a) of such Code. (ii) Allocation rules For