; and (II) does not include— (aa) expenses permitted to be reimbursed under contract or otherwise reimbursable; (bb) expenses reimbursable under currently held insurance; or (cc) any compensation of an employee whose principal place of residence is outside of the United States; (xi) the term youth sports provider — (I) means any entity or organization that has a primary purpose to provide direct sports programming or sports events to youth 18 and under, including— (aa) sports-based youth development organizations; (bb) interscholastic sports programs; (cc) youth sports providers such as coaches, trainers, and instructors; and (dd) youth sport league, camp, or event providers