employee, in 1 or more trades or businesses actively conducted by the entity, and (ii) paid W–2 wages to such employee or employees with respect to such employment. (B) Certain wages not taken into account W–2 wages shall not be taken into account under subparagraph (A) if paid by an entity to an employee, and such employee shall not be taken into account under subparagraph (A)(i), during any period the employee is— (i) a qualified active investor, or (ii) an employee other than a qualified active investor who is a 5-percent owner (as defined in section 416(i)(1)(B)(i)) of the entity. (C) W– 2 wages The term W–2 wages means, with respect to any entity, the amounts described in paragraphs (3) and (8) of section 6051(a) paid by the entity with respect to employment of employees by the entity. Such term shall not include any amount which is not properly included in a return filed with the Social Security Administration on or before the 60th day after the due date (including extensions) for such return. (D) Full-time employees and equivalents For purposes of this paragraph— (i) the term full-time employee has the meaning given to such term by section 4980H(c)(4), and (ii) the determination of the number of employees constituting a full-time equivalent shall be made in the same manner as under section 4980H(c)(2)(E). (4) Certification requirements (A) In general The requirements of this paragraph are met with respect to any entity if the entity certifies, in such form and manner and at such time as the Secretary may prescribe, that, at the time of the qualified investment, the entity— (i) is engaged in the active conduct of 1 or more trades or businesses, and (ii) meets the requirements of paragraphs (2) and (3) to be treated as a qualifying business entity. (B) Certification provided to investors and Secretary An entity shall— (i) provide the certification under subparagraph (A) to the person making the qualified investment at the time such investment is made, and (ii) include such certification, and the names,