in subsection (b)(2) of such section. (c) Eligible hospital For purposes of this section, the term eligible hospital means a subsection (d) hospital as defined in section 1886(d)(1)(B) of the Social Security Act ( 42 U.S.C. 1395ww(d)(1)(B) ) or a critical access hospital (as defined in section 1861(mm)(1) of such Act ( 42 U.S.C. 1395x(mm)(1) ). (d) COVID-Related charity care For purposes of this section— (1) In general The term COVID-related charity care means, with respect to any eligible hospital, so much of the specified charity care furnished by such hospital as relates to items and services furnished in the United States for the treatment of COVID–19 or a related condition. (2) Specified charity care The term specified charity care means, with respect to an eligible hospital, the cost of charity care of such hospital as defined for purposes of the Medicare Cost Report Worksheet S–10. (e) Special rules (1) Denial of double benefit For purposes of chapter 1 of the Internal Revenue Code of 1986, any deduction otherwise allowable under such chapter for any COVID-related charity care shall be reduced by the amount of the credit allowed under this section with respect to such care. (2) Documentation No credit shall be allowed under this section unless the employer maintains such documentation as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe to establish such employer’s eligibility for the credit allowed under this section (and the amount thereof). (3) Election not to have section apply This section shall not apply with respect to any employer for any calendar quarter if such employer elects (at such time and in such manner as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe) not to have this section apply. (4) Certain terms Any term used in this section which is also used in chapter 21 of such Code shall have the same meaning as when used in such chapter. (f) Regulations The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such