taxes The term applicable employment taxes means the following: (A) The taxes imposed under section 3111(a) of the Internal Revenue Code of 1986. (B) So much of the taxes imposed under section 3221(a) of such Code as are attributable to the rate in effect under section 3111(a) of such Code. (2) Qualified bonus The term qualified bonus means any wages paid by an employer to an employee for any period with respect to a period for which such employee is providing services to such employer. Such term shall not include any wages except to the extent that such wages are in excess of the wages which would ordinarily be paid to such employee. Wages not ordinarily paid to an employee include amounts paid by the employer in excess of the necessary and customary amounts paid to the employee under normal business circumstances. Such amounts include, but are not limited to, extraordinary payments for overtime or hazardous pay, supplemental payments or allowances given to the employee whether for the convenience of the employer or otherwise, sequestration payments to retain staff at essential facilities, or other payments for services rendered which the employee would not be accustomed to receiving absent the extraordinary business and economic conditions existing during the applicable period. (3) Secretary The term Secretary means the Secretary of the Treasury or the Secretary’s delegate. (4) Wages The term wages means wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) and compensation (as defined in section 3231(e) of such Code). (5) Other terms Any term used in this section which is also used in chapter 21 or 22 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter. (d) Certain rules To apply For purposes of this section, rules similar to the rules of sections 51(i)(1) and 280C(a) of the Internal Revenue Code of 1986 shall apply. (e) Certain governmental employers This credit shall not apply to the Government of the United States, the government of any State