; or (B) move jobs assisted by this program out of the United States; and (5) the aviation employer may only provide compensation to United States-based employees. (f) Duration of agreement An agreement entered into under this section shall be for a period not to exceed 6 months, and may be renewed for a period of 2 years, at the discretion of the Secretary, so long as the Secretary recertifies such agreement every 6 months. (g) Federal share The Federal share of assistance provided to an aviation employer under an agreement entered into pursuant to this section shall not exceed 50 percent. (h) Multiple agreements The Secretary may enter into multiple agreements with an aviation employer under this section, except that the total assistance shall not exceed beyond the applicable at-risk employee group. (i) Coordination with employee retention credit The Secretary shall not enter into any agreement under this section with an employer who was allowed a credit under section 2301 of the CARES Act for any calendar quarter ending before such agreement is entered into and such section 2301 shall not apply to any employer who enters into any agreement under this section. (j) Report An aviation employer entering into an agreement under this section shall submit to Congress, after submission to the Secretary for review, on the implementation and allocation of funds provided pursuant to this section. (k) Tax treatment For purposes of the Internal Revenue Code of 1986, any public partner contribution provided by the Secretary under this section which is received by any employee shall be included in the gross income of such employee and no deduction shall be allowed under such Code to the employer with respect to any such contribution. (l) Termination (1) Sunset The authority established by this Act shall end on April 30, 2022. (2) Agreement duration No agreement may be entered into under this section that provides for assistance after April 30, 2022.