and 7003 of the Families First Coronavirus Response Act, and section 2301 of the CARES Act) on the wages paid with respect to the employment of all the employees of the eligible employer for such calendar quarter. (3) Refundability of excess credit (A) In general If the amount of the credit under subsection (a) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of the Internal Revenue Code of 1986. (B) Treatment of payments For purposes of section 1324 of title 31, United States Code, any amounts due to the employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (c) Qualified employee protection expenses For purposes of this section, the term qualified employee protection expenses means amounts paid or incurred by the employer for— (1) testing employees of the employer for COVID-19 (including on a periodic basis), (2) equipment to protect employees of the employer from contracting COVID-19, including masks, gloves, and disinfectants, and (3) cleaning products or services (whether provided by an employee of the taxpayer or a cleaning service provider) related to preventing the spread of COVID-19. (d) Qualified workplace reconfiguration expenses For purposes of this section— (1) In general The term qualified workplace reconfiguration expenses means amounts paid or incurred by the employer to design and reconfigure retail space, work areas, break areas, or other areas that employees or customers regularly use in the ordinary course of the employer’s trade or business if such design and reconfiguration— (A) has a primary purpose of preventing the spread of COVID-19, (B) is with respect to an area that is located in the United States and that is leased or owned by the employer, (C) is consistent with the purpose of the property immediately before the reconfiguration, (D) is commensurate with the risks