Treatment of payments For purposes of section 1324 of title 31, United States Code, any amounts due to an employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (c) Eligible hospital For purposes of this section, the term eligible hospital means a subsection (d) hospital as defined in section 1886(d)(1)(B) of the Social Security Act ( 42 U.S.C. 1395ww(d)(1)(B) ) or a critical access hospital (as defined in section 1861(mm)(1) of such Act ( 42 U.S.C. 1395x(mm)(1) )). (d) COVID–19 hospital facility expenditures For purposes of this section— (1) In general The term COVID–19 hospital facility expenditures means amounts paid or incurred by an eligible hospital for— (A) the purchase or construction of a temporary structure in the United States for specified COVID-related purposes, (B) the lease of any structure in the United States for specified COVID-related purposes if the term of such lease is not greater than 2 years, (C) the retrofitting of any existing permanent structure in the United States for specified COVID-related purposes, and (D) any property for use in a structure described in subparagraph (A), (B), or (C) for specified COVID-related purposes if such property is of a character which is subject to the allowance for depreciation provided in section 167 of the Internal Revenue Code of 1986. (2) Specified COVID-related purposes The term specified COVID-related purposes means the diagnosis, prevention, or treatment of COVID–19 or a related condition. (3) Temporary structure The term temporary structure means a tent or such other structure which by its design or nature is not suitable to serve as a permanent structure. (4) Coordination with government grants The COVID–19 hospital facility expenditures taken into account under this section by any eligible hospital shall be reduced by any amounts provided by any Federal, State, or local government for purposes of making or reimbursing such expenditures. (e)