; and (B) assistance under section 410 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5177 ). (8) Wages The term wages has the meaning given such term in section 3121(a) of the Internal Revenue Code of 1986 for purposes of the taxes imposed by sections 3101(b) and 3111(b) of such Code. 602. Emergency paid leave benefits (a) In general The Commissioner shall pay an emergency paid leave benefit, to be paid electronically or, if necessary, by mail, to each eligible individual for each 30-day period beginning and ending in the benefit period (not to exceed 3) for which the eligible individual has filed an application containing such certifications as required under subsection (e). (b) Benefit amount (1) In general Subject to paragraph (2), the amount of the emergency paid leave benefit to which an individual is entitled under subsection (a) for a 30-day period shall be an amount (not to exceed $4,000) equal to 2/3 of the individual’s average monthly earnings. (2) Reduction based on receipt of State or private paid leave The amount of an emergency paid leave benefit to which an individual is entitled under subsection (a) for a 30-day period shall be reduced by $1 for each dollar of State or private paid leave received by the individual for such period. (3) Average monthly earnings For purposes of this subsection, an individual’s average monthly earnings shall be equal to the quotient obtained by dividing— (A) the total of the wages and self-employment income received by the individual during the most recent calendar year preceding an application for an emergency paid leave benefit under this section for which data is available to the Commissioner