leave Section 7003(e) of Public Law 116–127 is amended by striking paragraph (4). 264. Credits not allowed to certain large employers (a) Credit for required paid sick leave (1) In general Section 7001(a) of Public Law 116–127 is amended by striking In the case of an employer and inserting In the case of an eligible employer . (2) Eligible employer Section 7001(c) of Public Law 116–127 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 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 sick leave wages The term . (b) Credit for required paid family leave (1) In general Section 7003(a) of Public Law 116–127 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 Public Law 116–127 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 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,