Coronavirus Response Act are each amended by striking Any term and inserting Except as otherwise provided in this section, any term . (c) Effective date The amendments made by this section shall take effect as if included in the provisions of the Families First Coronavirus Response Act to which they relate. 20226. Certain technical improvements (a) Coordination with exclusion from employment taxes Sections 7001(c) and 7003(c) of the Families First Coronavirus Response Act, as amended by the preceding provisions of this Act, are each amended— (1) by inserting and section 7005(a) of this Act, after determined without regard to paragraphs (1) through (22) of section 3121(b) of such Code , and (2) by inserting and without regard to section 7005(a) of this Act after which begins Such term does not include remuneration . (b) Clarification of applicable railroad retirement tax for paid leave credits Sections 7001(e) and 7003(e) of the Families First Coronavirus Response Act, as amended by the preceding provisions of this Act, are each amended by adding at the end the following new paragraph: (4) References to railroad retirement tax Any reference in this section to the tax imposed by section 3221(a) of the Internal Revenue Code of 1986 shall be treated as a reference to so much of such tax as is attributable to the rate in effect under section 3111(a) of such Code. . (c) Clarification of treatment of paid leave for applicable railroad retirement tax Section 7005(a) of the Families First Coronavirus Response Act is amended by adding the following sentence at the end of such subsection: Any reference in this subsection to the tax imposed by section 3221(a) of such Code shall be treated as a reference to so much of the tax as is attributable to the rate in effect under section 3111(a) of such Code. (d) Clarification of applicable railroad retirement tax for hospital insurance tax credit Section 7005(b)(1) of the Families First Coronavirus Response Act is amended to read as follows: (1) In General The credit allowed by