for public office. (D) Exclusion of Federal and foreign governments The term eligible employer shall not include the Government of the United States, the government of any foreign country, or any agency or instrumentality of the foregoing. (3) Eligible personal protective equipment The term eligible personal protective equipment means masks or face coverings, goggles, face shields, respiratory protection, gloves, gowns, shields or barriers, hand sanitizers, surface cleaners or disinfectants, items that are intended to reduce the spread of infectious disease, and any other supplies or equipment that the Secretary determines appropriate for purposes of this section after consultation with Secretary of Health and Human Services and the Secretary of Labor. (4) Secretary The term Secretary means the Secretary of the Treasury or the Secretary's delegate. (5) Other terms Any term used in this section which is also used in chapter 21 or 22 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter. (d) Aggregation rule All persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986, or subsection (m) or (o) of section 414 of such Code, shall be treated as one employer for purposes of this section. (e) Denial of double benefit For purposes of chapter 1 of such Code, the gross income of any eligible employer, for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section, shall be increased by the amount of such credit. (f) Election not To have section apply This section shall not apply with respect to any eligible employer for any calendar quarter if such employer elects (at such time and in such manner as the Secretary may prescribe) not to have this section apply. (g) Third-Party payors Any credit allowed under this section shall be treated as a credit described in section 3511(d)(2) of such Code. (h) Transfers to Federal Old-Age and Survivors Insurance Trust