States Code, any amounts due to an employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (c) Definitions For purposes of this section— (1) Applicable employment taxes The term applicable employment taxes means the following: (A) The taxes imposed under section 3111(a) of the Internal Revenue Code of 1986. (B) So much of the taxes imposed under section 3221(a) of such Code as are attributable to the rate in effect under section 3111(a) of such Code. (2) Eligible employer (A) In general The term eligible employer means any employer— (i) which was carrying on a trade or business at any time during calendar year 2020, (ii) which had either— (I) not more than 1,500 full time equivalent employees (as determined for the purposes of determining whether an employer is an applicable large employer for the purposes of section 4980H(c)(2) of the Internal Revenue Code of 1986) for calendar year 2019, or (II) not more than $41,500,000 in gross receipts in the last taxable year ending in 2019, and (iii) is primarily an establishment classified under one of the following: (I) The North American Industry Classification System Sector codes 44, 45, 71, or 72. (II) The North American Industry Classification System Subsector code 624. (III) The North American Industry Classification System codes 512131 or 519120. (B) Tax-exempt organizations In the case of an organization which is described in section 501(c) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code— (i) clauses (i) and (iii)(I) of subparagraph (A) shall apply to all operations of such organization, and (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 the Internal Revenue Code of 1986. (3) Qualified virus transmission prevention expenses The term qualified virus transmission prevention expenses means the payment or accrual of any expense which