in section 3231(e) of such Code). (B) Allowance for certain health plan expenses (i) In general Such term shall include amounts paid or incurred by the eligible employer to provide and maintain a group health plan (as defined in section 5000(b)(1) of the Internal Revenue Code of 1986), but only to the extent that such amounts are excluded from the gross income of employees by reason of section 106(a) of such Code. (ii) Allocation rules For purposes of this section, amounts treated as wages under clause (i) shall be treated as paid with respect to any employee (and with respect to any period) to the extent that such amounts are properly allocable to such employee (and to such period) in such manner as the Secretary may prescribe. Except as otherwise provided by the Secretary, such allocation shall be treated as properly made if made on the basis of being pro rata among periods of coverage. . (2) Conforming amendment Section 2301(c)(3) of the CARES Act is amended by striking subparagraph (C). (f) Qualified wages permitted To include amounts for tip replacement (1) In general Section 2301(c)(3)(B) of the CARES Act is amended by inserting (including tips which would have been deemed to be paid by the employer under section 3121(q)) after would have been paid . (2) Conforming amendment Section 2301(h)(2) of the CARES Act is amended by inserting 45B or before 45S . (g) Certain governmental employers eligible for credit (1) In general Section 2301(f) of the CARES Act is amended to read as follows: (f) Certain governmental employers (1) In general The credit under this section shall not be allowed to the Federal Government or any agency or instrumentality thereof. (2) Exception Paragraph (1) shall not apply to any organization which is described in section 501(c)(1) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code. (3) Special rules In the case of any State government, Indian tribal government, or any agency, instrumentality, or political subdivision of the foregoing— (A)