subparagraphs (E) and (F) of such section, including by exempting certain United States Government employers covered by section 5110(2)(A)(i)(V) from the requirements of this title with respect to certain categories of Executive Branch employees. . 4606. Paid leave for rehired employees Section 110(a)(1)(A) of the Family and Medical Leave Act of 1993, as added by section 3102 of the Emergency Family and Medical Leave Expansion Act, is amended to read as follows: (A) Eligible employee (i) In general In lieu of the definition in sections 101(2)(A) and 101(2)(B)(ii), the term eligible employee means an employee who has been employed for at least 30 calendar days by the employer with respect to whom leave is requested under section 102(a)(1)(F). (ii) Rule regarding rehired employees For purposes of clause (i), the term employed for at least 30 calendar days , used with respect to an employee and an employer described in clause (i), includes an employee who was laid off by that employer not earlier than March 1, 2020, had worked for the employer for not less than 30 of the last 60 calendar days prior to the employee's layoff, and was rehired by the employer. . 4607. Advance refunding of credits (a) Payroll credit for required paid sick leave Section 7001 of division G of the Families First Coronavirus Response Act is amended by inserting after subsection (g) the following new subsection: (h) Treatment of deposits The Secretary of the Treasury (or the Secretary's delegate) shall waive any penalty under section 6656 of the Internal Revenue Code of 1986 for any failure to make a deposit of the tax imposed by section 3111(a) or 3221(a) of such Code if the Secretary determines that such failure was due to the anticipation of the credit allowed under this section. . (b) Credit for sick leave for certain self-employed individuals Section 7002 of division G of the Families First Coronavirus Response Act is amended by inserting after subsection (g) the following new subsection: (h) Advancing credit The Secretary of the