; and (B) includes an eligible self-employed individual. (7) Exchange The term exchange has the meaning given the term in section 3 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c ). (8) National securities exchange The term national securities exchange means an exchange registered under section 6 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78f ). (9) New employer The term new employer means an employer (including any predecessor) that was not in existence for any taxable year ending before January 1, 2020. (10) State The term State means each of the several States, the District of Columbia, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, the Virgin Islands of the United States, and any other territory or possession of the United States. (11) Unemployment compensation The term unemployment compensation has the meaning given such term in section 85 of the Internal Revenue Code of 1986 ( 26 U.S.C. 85 ). (12) Wages The terms wages — (A) has the meaning given such term in section 3121 of the Internal Revenue Code of 1986 ( 26 U.S.C. 3121 ); and (B) includes any healthcare benefits provided by an employer.