; (VI) includes the United States Postal Service; (VII) includes a nonappropriated fund instrumentality under the jurisdiction of the Armed Forces; and (VIII) includes, only with respect to section 170102(g)(2), the VA Office of Geriatrics & Extended Care of the Veterans Health Administration. (ii) Public agency For purposes of this title, a public agency shall be considered to be a person engaged in commerce or in an industry or activity affecting commerce. (iii) Definition of employee For purposes of clause (i), the term employee has the meaning given such term in section 3(e), except such term does not include any individual employed by entity excluded from the definition of the term employer for purposes of this title under subparagraph (B). (D) Predecessors Any reference in this paragraph to an employer shall include a reference to any predecessor of such employer. (E) Definition of commerce For purposes of this paragraph, the terms commerce and industry or activity affecting commerce — (i) mean any activity, business, or industry in commerce or in which a labor dispute would hinder or obstruct commerce or the free flow of commerce; (ii) include commerce and any industry affecting commerce, as such terms are defined in paragraphs (1) and (3) of section 501 of the Labor Management Relations Act, 1947 ( 29 U.S.C. 142(1) and (3)); and (iii) include commerce, as defined in section 3(b) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203(b) ) and as described in section 2(a) of such Act ( 29 U.S.C. 202(a) ). (4) Employer payroll taxes The term employer payroll taxes means— (A) taxes imposed under sections 3111(b), 3221(a) (but only to the extent attributable to the portion of such tax attributable to the tax imposed by section 3111(b)), 3221(b), and 3301 of the Internal Revenue Code of 1986