; and (B) in the aggregate for any four consecutive calendar quarters, $7,156. (2) Credit limited to certain employment taxes The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the tax imposed under section 3111(a) for such calendar quarter on the wages paid with respect to the employment of all individuals in the employ of the employer. (3) Carryover of unused credit If the amount of the credit under subsection (a) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be carried to the succeeding calendar quarter and allowed as a credit under subsection (a) for such quarter. (c) Qualified sick leave wages For purposes of this section— (1) In general The term qualified sick leave wages means wages (as defined in section 51(c)(1) of the Internal Revenue Code of 1986, but without regard to section 3306(b)(2)(B) of such Code) paid or incurred by an employer to an employee with respect to employment for a period during which such employee is on sick leave with the employer. (2) Only additional paid sick time taken into account In the case of any employer with a sick leave plan in effect on March 12, 2020, only wages in excess of the wages the employer would have otherwise paid such employee (but for section 2 of the Emergency Paid Sick Leave Act ) under such plan shall be taken into account. (3) Sick leave wages must meet requirements of Act Wages shall not be taken into account under this section unless such wages meet the requirements of, and are required by, section 2 of the Emergency Paid Sick Leave Act . (d) Special rules (1) Certain rules to apply For purposes of this section, rules similar to the rules of sections 51(i)(1) and 52 of the Internal Revenue Code of 1986 shall apply. (2) Related employers For purposes of this section, all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of such Code shall be treated as 1 employer. (3) Denial of double benefit No deduction shall be allowed under such Code