; and (ii) in the case of remuneration paid to an individual who is not an employee of the employer, such remuneration as would described in clause (i) if such individual were such an employee. (B) Journalist The term journalist means any individual who regularly gathers, prepares, collects, photographs, records, writes, edits, reports, or publishes news or information that concerns local, national, or international events or other matters of public interest for dissemination to the public. (4) Secretary The term Secretary means the Secretary of the Treasury or the Secretary’s delegate. (5) Other terms Any term used in this section which is also used in chapter 21 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter. (d) Aggregation rule All persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986, or subsection (m) or (o) of section 414 of such Code, shall be treated as one employer for purposes of this section. (e) Certain rules To apply For purposes of this section, rules similar to the rules of sections 51(i)(1) and 280C(a) of the Internal Revenue Code of 1986 shall apply. (f) Certain governmental employers This credit shall not apply to the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing. (g) Election To have section Not apply This section shall not apply with respect to any eligible newspaper employer for any calendar quarter if such employer elects (at such time and in such manner as the Secretary may prescribe) not to have this section apply. (h) Special rules (1) Employee not taken into account more than once An employee shall not be included for purposes of this section for any period with respect to any employer if such employer is allowed a credit under section 51 of the Internal Revenue Code of 1986 with respect to such employee for such period. (2) Denial of double benefit Any wages taken into