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 shall not be treated as an applicable large employer. (2) Qualified sick leave wages The term . (b) Credit for required paid family leave (1) In general Section 7003(a) of the Families First Coronavirus Response Act is amended by striking In the case of an employer and inserting In the case of an eligible employer . (2) Eligible employer Section 7003(c) of the Families First Coronavirus Response Act, as amended by the preceding provisions of this Act, is amended by striking For purposes of this section, the term and all that precedes it and inserting the following: (c) Definitions For purposes of this section— (1) Eligible employer The term eligible employer means any employer other than an applicable large employer (as defined in section 4980H(c)(2), determined by substituting 500 for 50 each place it appears in subparagraphs (A) and (B) thereof and without regard to subparagraphs (D) and (F) thereof). For purposes of the preceding sentence, 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, shall not be treated as an applicable large employer. (2) Qualified family leave wages The term . (c) Effective date The amendments made by this section shall apply to wages paid after the date of the enactment of this Act. D Other relief 20231. Payroll tax deferral allowed for recipients of certain loan forgiveness (a) In general Section 2302(a) of the CARES Act is amended by striking paragraph (3). (b) Effective date The amendment made by this section shall take effect as if included in section 2302 of the CARES Act. 20232. Emergency financial aid grants (a) In general In the case of a student receiving a qualified emergency financial aid grant— (1) such grant shall not be included in the gross income of such individual for purposes of the Internal Revenue Code of