; or (ii) offering such a program on the basis of reimbursement of tax relief provided by the State. (C) The administrative costs to the State of operating a qualified paid leave program maintained by the State or issuing reimbursements described in subparagraph (B). (c) Qualified paid leave program (1) In general For purposes of this section, the term qualified paid leave program means any program maintained by a State, or by a private employer or insurer required to maintain such program under the law of the State, that provides paid leave benefits described in paragraph (2), but only to the extent that such benefits are paid for circumstances related to COVID-19 (as determined pursuant to paragraph (3)). (2) Applicable paid leave benefits (A) In general Except as provided in subparagraph (B), a paid leave benefit described in this paragraph is a benefit which provides full or partial wage replacement to employees on the basis of specifically defined qualifying events defined under the law or program policy of a State and which ends either when the qualifying event is no longer applicable or a set period of benefits is exhausted. (B) Exceptions A paid leave benefit described in this paragraph does not include— (i) any form of accrued paid leave or any form of paid leave for which accrued paid leave is required to be substituted; (ii) any form of compensation paid in remedy for a workplace injury, illness, or death or in exchange for forfeiting any right of action against the employer for a workplace injury, illness, or death