of 1986. (B) Treatment of payments For purposes of section 1324 of title 31, United States Code, any amounts due to the 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 section. (c) Definitions For purposes of this section— (1) Applicable employment taxes The term applicable employment taxes means the following: (A) The taxes imposed under section 3111(a) of the Internal Revenue Code of 1986. (B) So much of the taxes imposed under section 3221(a) of such Code as are attributable to the rate in effect under section 3111(a) of such Code. (2) Eligible employer (A) In general The term eligible employer means, with respect to any calendar quarter, any employer— (i) which was carrying on a trade or business during such calendar quarter, and (ii) the average number of full-time employees (within the meaning of section 4980H of the Internal Revenue Code of 1986) employed by such employer during such calendar quarter was less than 500. (B) Certain tax-exempt organizations and governmental employers In the case of an organization which is described in section 501(c) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code, or any governmental entity (other than a governmental entity described in subparagraph (D)), subparagraph (A)(i) shall apply to all operations of such organization or government. (C) Exclusion of certain tax-exempt organizations The term eligible employer shall not include any organization described in section 501(c)(4) of such Code unless such organization does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. (D) Exclusion of Federal and foreign governments The term eligible employer shall not include the Government of the United States, the government of any foreign country, or any agency or instrumentality of the foregoing. (3) Eligible