term and inserting Except as otherwise provided in this section, any term . (h) Application of credit to employers of domestic workers (1) In general Section 2301(c)(2) of the CARES Act, as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph: (E) Employers of domestic workers In the case of an employer with one or more employees who perform domestic service (within the meaning of section 3121(a)(7) of such Code) in the private home of such employer, with respect to such employees— (i) subparagraph (A) shall be applied— (I) by substituting employing an employee who performs domestic service in the private home of such employer for carrying on a trade or business in clause (i) thereof, and (II) by substituting such employment for the operation of the trade or business in clause (ii)(I) thereof. (ii) subclause (II) of subparagraph (A)(ii) shall not apply, and (iii) such employer shall be treated as a large employer. . (2) Denial of double benefit Section 2301(h)(2) of the CARES Act, as amended by preceding provisions of this Act, is amended— (A) by striking shall not be taken into account for purposes of and inserting shall not be taken into account— (A) for purposes of , (B) by striking the period at the end and inserting , and , and (C) by adding at the end the following: (B) if such wages are paid for domestic service described in subsection (c)(2)(E), as employment-related expenses for purposes of section 21 of such Code. In the case of any individual who pays wages for domestic service described in subsection (c)(2)(E) and receives a reimbursement for such wages which is excludible from gross income under section 129 of such Code, such wages shall not be treated as qualified wages for purposes of this section. . (i) Effective date The amendments made by this section shall take effect as if included in section 2301 of the CARES Act. 20212. Payroll credit for certain fixed expenses of employers subject to closure by reason of COVID–19 (a) In general In