; or (ii) in any case in which the employer has discretion over allocations, has a rate of contribution for any class of employees that includes an employee who is not a highly compensated employee which is less than the greater of— (I) the rate of contribution for such class for the last plan year ending before January 1, 2019; or (II) the rate of contribution for such class for the last plan year ending before January 1, 2020. For purposes of the preceding sentence, the rate of contribution shall be expressed as a percentage of compensation (as defined for the plan year for which such rate is being determined). (d) Other definitions and special rules For purposes of this section— (1) Eligible employer (A) In general The term eligible employer means any employer— (i) that has a temporary substantial business hardship (within the meaning of section 412(c)(2) of such Code) for the taxable year; and (ii) in the case of employer that is not a tax-exempt or cooperative organization, the gross receipts (within the meaning of section 448(c) of the Internal Revenue Code of 1986) of which during the preceding taxable year were not more than $41,500,000. (B) Pre-guidance determination of hardship In the case of any determination of the credit under subsection (a) prior to the issuance of guidance by the Secretary of the Treasury as to what constitutes a temporary substantial business hardship under subparagraph (A), the taxpayer may rely on a reasonable good faith determination of whether such a hardship exists. (2) Tax-exempt or cooperative organization The term tax exempt or cooperative organization means— (A) any organization exempt from tax under chapter 1 of the Internal Revenue Code of 1986; (B) any organization to which subchapter T of chapter 1 of such Code applies