; qualified restart costs In this section— (1) Eligible provider The term eligible provider means any person which— (A) provides facilities at which a qualified event may be held, or (B) sponsors or is otherwise responsible for the administration of a qualified event. (2) Qualified restart costs The term qualified restart costs means any costs paid or incurred by an eligible provider after December 31, 2020, in reopening after such date a facility described in paragraph (1)(A) which was closed or forced to reduce services due to the virus SARS–CoV–2 or coronavirus disease 2019 (hereinafter referred to in this section as COVID–19 ), including— (A) any renovation, remediation, or additional labor and rental costs related to preventing individuals present in such facility from contracting COVID–19, and (B) any testing of employees of the taxpayer or guests of such facility for symptoms of COVID–19. (d) Qualified event (1) In general In this section, the term qualified event means— (A) a convention, seminar, or similar meeting (as such terms are used in section 274 of the Internal Revenue Code of 1986), (B) a business meeting (as such term is used in such section), or (C) a trade show, which takes place after December 31, 2020. (2) Trade show For purposes of this subsection, the term trade show means any exhibition at which different businesses within a particular industry promote their products and services. (e) Denial of double benefit No deduction shall be allowed under any provision of chapter 1 of the Internal Revenue Code of 1986 with respect to any amount taken in account in determining the credit allowed to a taxpayer under this section. (f) Location requirement No credit shall be allowed under this section with respect to any qualified event unless such event is held within the United States (including any territory or possession of the United States). (g) Payroll credit for nonprofit employers (1) In general In the case of an organization which is described in section 501(c) of the Internal Revenue Code of