Act, 2020 ( Public Law 116–123 ). (2) COVID-19 national emergency The term COVID-19 national emergency means the national emergency declared by the President under the National Emergencies Act ( 50 U.S.C. 1601 et seq.) on March 13, 2020, with respect to the coronavirus. (3) WIOA terms Except as otherwise provided, the terms in this section have the meanings given the terms in section 3 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3102 ). 4516. Technical amendments (a) In general (1) Section 6103(a)(3) of the Internal Revenue Code of 1986, as amended by the FUTURE Act ( Public Law 116–91 ), is further amended by striking (13), (16) and inserting (13)(A), (13)(B), (13)(C), (13)(D)(i), (16) . (2) Section 6103(p)(3)(A) of such Code, as so amended, is further amended by striking (12), and inserting (12), (13)(A), (13)(B), (13)(C), (13)(D)(i) . (3) Section 6103(p)(4) of such Code, as so amended, is further amended by striking (13) or (16) each place it appears and inserting (13), or (16) . (4) Section 6103(p)(4) of such Code, as so amended and as amended by paragraph (3), is further amended by striking (13) each place it appears and inserting (13)(A), (13)(B), (13)(C), (13)(D)(i) . (5) Section 6103(l)(13)(C)(ii) of such Code, as added by the FUTURE Act ( Public Law 116–91 ), is amended by striking section 236A(e)(4) and inserting section 263A(e)(4) . (b) Effective date The amendments made by this section shall apply as if included in the enactment of the FUTURE Act ( Public Law 116–91 ). III Labor provisions 4601. Limitation on paid leave Section 110(b)(2)(B) of the Family and Medical Leave Act of 1993 (as added by the Emergency Family and Medical Leave Expansion Act) is amended by striking clause (ii) and inserting the following: (ii) Limitation An employer shall not be required to pay more than $200 per day and $10,000 in the aggregate for each employee for paid leave under this section. . 4602. Emergency Paid Sick Leave Act Limitation Section 5102 of the Emergency Paid Sick Leave Act (division E of