; and (2) by adding at the end the following new paragraph: (4) Special rule for COVID-related charity care The Secretary shall, beginning in the first fiscal year in which the factor described in paragraph (2)(C) is calculated based on a cost reporting period that includes any portion of calendar year 2020, exclude the amount of the payroll credit for COVID–19 charity care allowed under section 101(a) of the Emergency Pension Plan Relief Act of 2020 provided to a subsection (d) hospital, from the calculation of such factor. . 102. Payroll credit for COVID–19 hospital facility expenditures (a) In general In the case of an employer which is an eligible hospital, there shall be allowed as a credit against the tax imposed by section 3111(a) of the Internal Revenue Code of 1986 for each calendar quarter an amount equal to 90 percent of the COVID–19 hospital facility expenditures paid or incurred by such hospital during such calendar quarter. (b) Limitations and refundability (1) Credit limited to certain employment taxes The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the tax imposed by section 3111(a) of such Code for such calendar quarter (reduced by any credits allowed under subsection (e) or (f) of section 3111 of such Code, under section 7001 or 7003 of the Families First Coronavirus Response Act, or under the preceding section of this Act, for such quarter) on the wages paid with respect to the employment of all employees of the employer. (2) Refundability of excess credit (A) In general If the amount of the credit under subsection (a) exceeds the limitation of paragraph (1) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of such Code. (B) Treatment of payments For purposes of section 1324 of title 31, United States Code, any amounts due to an 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