include any wages taken into account under section 7001 or section 7003 of the Families First Coronavirus Response Act. (4) Designated period The term designated period means the period— (A) beginning in the calendar quarter in which the trade or business became an inoperable trade or business, and (B) ending in the calendar quarter for which the gross receipts of the trade or business of the eligible employer are greater than 90 percent of gross receipts for the same calendar quarter for the prior year. Such term shall include wages paid or incurred without regard to whether the employee performs no services, performs services at a different place of employment, or performs services during the period in which the eligible employer is an inoperable trade or business. (d) Aggregation rule All persons treated as a single employer under subsection (a) or (b) of section 52 of such Code, or subsection (m) or (o) of section 414 of such Code, shall be treated as one eligible employer for purposes of this section. (e) Denial of double benefit For purposes of chapter 1 of such Code, the gross income of the employer for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section shall be increased by the amount of such credit. (f) Special rule for third-Party payors Any credit allowed under this section shall be treated as a credit described in section 3511(d)(2) of such Code. (g) Election not To have section apply This section shall not apply with respect to any eligible employer for any calendar quarter if such employer elects (at such time and in such manner as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe) not to have this section apply. (h) Employee not taken into account more than once An employee shall not be treated as an employee for purposes of this section for any period with respect to any employer if such employer is allowed a credit under section 51 of such Code with respect to such employee for such period. (i)