; and (B) shall be apportioned and sourced to the tax jurisdiction which includes the primary work location of such employee. (c) Definitions For purposes of this section— (1) Covered period The term covered period means, with respect to any employee working remotely, the period— (A) beginning on the date on which such employee began working remotely; and (B) ending on the earlier of— (i) the date on which the employer allows, at the same time— (I) such employee to return to their primary work location; and (II) not less than 90 percent of their permanent workforce to return to such work location