employer for carrying on a trade or business in clause (i) thereof, (II) by substituting such employment for the operation of the trade or business described in clause (i) in clause (ii)(I) thereof, and (III) without regard to clause (ii)(II), and (ii) such employer shall be treated as a large employer. . (2) Denial of double benefit Section 2301(h)(2) of the CARES Act, as amended by preceding provisions of this Act, is amended— (A) by striking shall not be taken into account for purposes of and inserting shall not be taken into account— (A) for purposes of , (B) by striking the period at the end and inserting , and , and (C) by adding at the end the following: (B) if such wages are paid for domestic service described in subsection (c)(2)(E), as employment-related expenses for purposes of section 21 of such Code. In the case of any individual who pays wages for domestic service described in subsection (c)(2)(E) and receives a reimbursement for such wages which is excludible from gross income under section 129 of such Code, such wages shall not be treated as qualified wages for purposes of this section. . (i) Effective date The amendments made by this section shall take effect as if included in section 2301 of the CARES Act. 4. Repeal of limitation on entertainment, etc. expenses related to trade or business (a) In general Section 274 of the Internal Revenue Code of 1986 is amended— (1) by redesignating subsection (o) as subsection (p), (2) by redesignating subsection (l), as added by section 13304(c) of Public Law 115–97 , as subsection (o), and (3) by moving such subsection (o), as so redesignated, to the location after subsection (n). (b) Repeal The amendments made by subsections (a) and (b) of section 13304 of Public Law 115–97 are repealed and the provisions of law amended by such subsections are restored as if such subsections had never been enacted. (c) Conforming amendment Subsection (d) of section 13304 of Public Law 115–97 is amended by striking subsection (o) as subsection (p) in paragraph (1) and