of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code. (3) Special rules In the case of any State government, Indian tribal government, or any agency, instrumentality, or political subdivision of the foregoing— (A) clauses (i) and (ii)(I) of subsection (c)(2)(A) shall apply to all operations of such entity, and (B) subclause (II) of subsection (c)(2)(A)(ii) shall not apply. . (2) Coordination with application of certain definitions (A) In general Section 2301(c)(5)(A) of the CARES Act, as amended by the preceding provisions of this Act, is amended by adding at the end the following: For purposes of the preceding sentence (other than for purposes of subsection (b)(2)), wages as defined in section 3121(a) of the Internal Revenue Code of 1986 shall be determined without regard to paragraphs (1), (5), (6), (7), (8), (10), (13), (18), (19), and (22) of section 3212(b) of such Code (except with respect to services performed in a penal institution by an inmate thereof). . (B) Conforming amendments Sections 2301(c)(6) of the CARES Act is amended by striking Any term and inserting Except as otherwise provided in this section, any term . (h) Application of credit to employers of domestic workers (1) In general Section 2301(c)(2) of the CARES Act, as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph: (E) Employers of domestic workers In the case of an employer with one or more employees who perform domestic service (within the meaning of section 3121(a)(7) of such Code) in the private home of such employer, with respect to such employees— (i) subparagraph (A) shall be applied— (I) by substituting employing an employee who performs domestic service in the private home of such employer for carrying on a trade or business in clause (i) thereof, (II) by substituting such employment for the operation of the trade or business described in clause (i) in clause (ii)(I) thereof, and (III) without regard to clause (ii)(II), and (ii)