section 3111(a) of such Code. (d) Clarification of applicable railroad retirement tax for hospital insurance tax credit Section 7005(b)(1) of the Families First Coronavirus Response Act is amended to read as follows: (1) In General The credit allowed by section 7001 and the credit allowed by section 7003 shall each be increased by the amount of the tax imposed by section 3111(b) of the Internal Revenue Code of 1986 and so much of the taxes imposed under section 3221(a) of such Code as are attributable to the rate in effect under section 3111(b) of such Code on qualified sick leave wages, or qualified family leave wages, for which credit is allowed under such section 7001 or 7003 (respectively). . (e) Effective date The amendments made by this section shall take effect as if included in the provisions of the Families First Coronavirus Response Act to which they relate. 20227. Credits not allowed to certain large employers (a) Credit for required paid sick leave (1) In general Section 7001(a) of the Families First Coronavirus Response Act is amended by striking In the case of an employer and inserting In the case of an eligible employer . (2) Eligible employer Section 7001(c) of the Families First Coronavirus Response Act, as amended by the preceding provisions of this Act, is amended by striking For purposes of this section, the term and all that precedes it and inserting the following: (c) Definitions For purposes of this section— (1) Eligible employer The term eligible employer means any employer other than an applicable large employer (as defined in section 4980H(c)(2), determined by substituting 500 for 50 each place it appears in subparagraphs (A) and (B) thereof and without regard to subparagraphs (D) and (F) thereof). For purposes of the preceding sentence, the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing shall not be treated as an applicable large employer. (2) Qualified sick leave wages The term .