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. F Deduction of State and local taxes 151. Elimination for 2020 limitation on deduction of State and local taxes (a) In general Section 164(b)(6)(B) of the Internal Revenue Code of 1986 is amended by inserting in the case of a taxable year beginning before January 1, 2020, or after December 31, 2020, before the aggregate amount of taxes . (b) Conforming amendments Section 164(b)(6) of the Internal Revenue Code of 1986 is amended— (1) by striking For purposes of subparagraph (B) and inserting For purposes of this section , (2) by striking January 1, 2018 and inserting January 1, 2021 , (3) by striking December 31, 2017, shall and inserting December 31, 2020, shall , and (4) by adding at the end the following: For purposes of this section, in the case of State or local taxes with respect to any real or personal property paid during a taxable year