for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of such Code. (B) Treatment of payments For purposes of section 1324 of title 31, United States Code, any amounts due to an employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (c) Qualified first-Year wages For purposes of this section, the term qualified first-year wages means, with respect to any employee, wages (as defined in section 51(c) of the Internal Revenue Code of 1986, without regard to paragraph (4) thereof) attributable to service rendered as such an employee during the 1-year period beginning with the day the individual begins work for the employer, but only if such wages are for services provided in the news division of such employer, including service as a reporter, staff writer, news producer, or engineer. (d) Qualified local media company For purposes of this section, the term qualified local media company means any employer which is local media. (e) Certain individuals ineligible (1) Related individuals Rules similar to the rules of section 51(i)(1) of the Internal Revenue Code of 1986 shall apply for purposes of this section. (2) Nonqualifying rehires No wages shall be taken into account under subsection (a) with respect to any employee if such individual had been employed by the employer at any time prior to the hiring date of such employee and after the date of the introduction of this Act. (f) Application of certain other rules Except as otherwise provided by the Secretary of the Treasury (or the Secretary’s delegate), rules similar to the rules of subsections (j) and (k) of section 51 and section 52 shall apply for purposes of this section. (g) Special rules (1) Denial of double benefit For purposes of chapter 1 of such Code, the gross income of the employer, for the taxable year which includes the last day of any calendar quarter with respect to which a