; (ii) include commerce and any industry affecting commerce, as such terms are defined in paragraphs (1) and (3) of section 501 of the Labor Management Relations Act, 1947 ( 29 U.S.C. 142(1) and (3)); and (iii) include commerce, as defined in section 3(b) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203(b) ) and as described in section 2(a) of such Act ( 29 U.S.C. 202(a) ). (4) Employer payroll taxes The term employer payroll taxes means— (A) taxes imposed under sections 3111(b), 3221(a) (but only to the extent attributable to the portion of such tax attributable to the tax imposed by section 3111(b)), 3221(b), and 3301 of the Internal Revenue Code of 1986; and (B) taxes imposed by a State or local government on an employer with respect to amounts paid by such employer for work by employees. (5) Essential work The term essential work means any work that— (A) is performed during the period that begins on January 27, 2020, and ends 60 days after the last day of the COVID–19 Public Health Emergency; (B) is not performed while teleworking from a residence; (C) involves— (i) regular in-person interactions with— (I) patients; (II) the public; or (III) coworkers of the individual performing the work; or (ii) regular physical handling of items that were handled by, or are to be handled by— (I) patients; (II) the public; or (III) coworkers of the individual performing the work