; (2) did not, in fact, have the number of essential workers certified by the employer in accordance with subparagraphs (A) and (B) of subsection (b)(1); (3) did not pay the essential workers for the number of hours the employer claimed to have paid; or (4) otherwise misused funds or violated this title. (g) Special rule for certain employees of Tribal employers Essential workers of Tribal employers who receive funds under title II shall not be eligible to receive funds from grants under this section. (h) Tax treatment (1) Exclusion from income For purposes of the Internal Revenue Code of 1986, any grant received by an essential work employer under this section shall not be included in the gross income of such essential work employer. (2) Denial of double benefit (A) In general In the case of an essential work employer that receives a grant under this section— (i) amounts paid under subsections (b) or (f) of section 805 shall not be taken into account as wages for purposes of sections 41, 45A, 51, or 1396 of the Internal Revenue Code of 1986 or section 2301 of the CARES Act ( Public Law 116–136 ); and (ii) any deduction otherwise allowable under such Code for applicable payments during any taxable year shall be reduced (but not below zero) by the excess (if any) of— (I) the aggregate amounts of grants received under this section