; and (B) includes an individual who operates under a sole proprietorship, an individual who operates as an independent contractor, and an eligible self-employed individual if such an individual has experienced a loss of revenue as a result of the COVID–19 pandemic, according to criteria established by the Secretary. (3) Eligible self-employed individual The term eligible self-employed individual has the meaning given the term in section 7(a)(36)(A) of the Small Business Act ( 15 U.S.C. 636(a)(36)(A) ). (4) Entitlement community The term entitlement community means a metropolitan city or urban county, as those terms are defined in section 102 of the Housing and Community Development Act of 1974 ( 42 U.S.C. 5302 ). (5) Full-time equivalent employees (A) In general The term full-time equivalent employees means a number of employees equal to the number determined by dividing— (i) the total number of hours of service for which wages were paid by the employer to employees during the taxable year, by (ii) 2,080. (B) Rounding The number determined under subparagraph (A) shall be rounded to the next lowest whole number if not otherwise a whole number. (C) Excess hours not counted If an employee works in excess of 2,080 hours of service during any taxable year, such excess shall not be taken into account under subparagraph (A). (D) Hours of service The Secretary, in consultation with the Secretary of Labor, shall prescribe such regulations, rules, and guidance as may be necessary to determine the hours of service of an employee, including rules for the application of this paragraph to employees who are not compensated on an hourly basis. (6) Indian Tribe The term Indian Tribe has the meaning given the term Indian tribe in section 102 of the Housing and Community Development Act of 1974 ( 42 U.S.C. 5302 ). (7) Low-income community The term low-income community has the meaning given the term in section 45D(e) of the Internal Revenue Code of 1986. (8) Minority The term minority has the meaning given the term in section