purposes of this subparagraph, the term excess gross receipts percentage point amount means, with respect to any calendar quarter, the excess of— (I) the lowest of the gross receipts percentage point amounts with respect to any calendar quarter occurring during the period described in clause (iii), over (II) 50 percentage points. (iii) Period described For purposes of applying clause (ii) to any calendar quarter, the period described in this clause is the period ending with such calendar quarter and beginning with the first calendar quarter during the period described in subparagraph (B). (iv) Gross receipts percentage point amounts For purposes of this subparagraph, the term gross receipts percentage point amount means, with respect to any calendar quarter, the percentage (expressed as a number of percentage points) obtained by dividing— (I) the gross receipts (within the meaning of subparagraph (B)) for such calendar quarter, by (II) the gross receipts for the same calendar quarter in calendar year 2019. . (3) Gross receipts of tax-exempt organizations Section 2301(c)(2)(C) of the CARES Act is amended— (A) by striking of such Code, clauses (i) and (ii)(I) and inserting of such Code— (i) clauses (i) and (ii)(I) , (B) by striking the period at the end and inserting , and , and (C) by adding at the end the following new clause: (ii) any reference in this section to gross receipts shall be treated as a reference to gross receipts within the meaning of section 6033 of such Code. . (e) Modification of treatment of health plan expenses (1) In general Section 2301(c)(5) of the CARES Act is amended to read as follows: (5) Wages (A) In general The term 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 such Code). (B) Allowance for certain health plan expenses (i) In general Such term shall include amounts paid or incurred by the eligible employer to provide and maintain a group health plan (as defined in section 5000(b)(1) of the