; and (B) who is not receiving unemployment compensation, Pandemic Unemployment Compensation under section 2104 of the CARES Act ( Public Law 116–136 ), or any other unemployment benefit while receiving funds under the Program. (4) Covered former employee The term covered former employee means an individual— (A) previously employed by a grant recipient under the Program; (B) who has been furloughed or laid off by the grant recipient as a result of COVID–19; and (C) who is not receiving unemployment compensation, Pandemic Unemployment Compensation under section 2104 of the CARES Act ( Public Law 116–136 ), or any other unemployment benefit while receiving funds under the Program. (5) Eligible self-employed individual The term eligible self-employed individual has the meaning given the term in section 7002(b) of the Families First Coronavirus Response Act ( Public Law 116–127 ). (6) Employer The term employer — (A) has the meaning given such term in section 3401 of the Internal Revenue Code of 1986 ( 26 U.S.C. 3401 )