; or (ii) meets the requirement of paragraph (2)(B). (2) Requirements (A) In general An employer meets the requirements of this subparagraph if— (i) the employer is required to close as a result of a directive by a Federal, State, or local authority; or (ii) the employer is required to close due to lack of available employees due to qualifying needs related to a public health emergency (as defined in section 110 of the Family and Medical Leave Act of 1993, as added by section 3102 of the Emergency Family and Medical Leave Expansion Act). (B) Alternative requirements An employer meets the requirements of this subparagraph if the employer's gross receipts for any 30-day period during the calendar year are more than 25 percent less than such gross receipts for the corresponding 30-day period for the preceding calendar year. (c) Other definitions For purposes of this section— (1) Eligible employee The term eligible employee means any employee whose principle place of employment was with an eligible employer. (2) Qualified wages The term qualified 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 the Internal Revenue Code) paid by an employer, except that such term shall not include any wages taken into account under section 7001 or section 7003 of the Families First Coronavirus Response Act. (3) Designated period The term designated period means, with respect to any eligible employer, the period— (A) beginning on the date the employer first meets the requirements of subparagraph (A) or (B) of subsection (b)(2); and (B) ending on the earlier of— (i) (I) in the case of an employer who is an eligible employer by reason of meeting the requirements of subsection (b)(2)(A)(i), the date the directive requiring the closure is no longer in effect; (II) in the case of an employer who is an eligible employer by reason of meeting the requirements of subsection (b)(2)(A)(ii), the date the public health emergency lapses