; and (B) in the case of each calendar quarter thereafter, 30 percent. (2) Eligible local news journalist employer The term eligible local news journalist employer means, with respect to any calendar quarter, any employer if substantially all of the gross receipts of such employer for such calendar quarter are derived in the trade or business of publishing local newspapers (as defined in section 45BB(f)). (3) Local news journalist The term local news journalist means, with respect to any eligible local news journalist employer for any calendar quarter, any individual who provides at least 200 hours of service as a local news journalist (as defined in section 45BB(f)(2)) during such calendar quarter to such eligible local news journalist employer. (4) Applicable employment taxes The term applicable employment taxes means the following: (A) The taxes imposed under section 3111(b). (B) So much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b). (d) Aggregation rule (1) In general All persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986, or subsection (m) or (o) of section 414 of such Code, shall be treated as one employer for purposes of this section. (2) Exception Paragraph (1) shall not apply unless such persons are involved in the production of the same print or digital publication. (e) Certain rules to apply For purposes of this section— (1) In general Rules similar to the rules of sections 51(i)(1) and 280C(a) of the Internal Revenue Code of 1986 shall apply. (2) Exception to related party rules In the case of an eligible local news journalist employer which employs fewer than 15 local news journalists during the calendar quarter, paragraph (1) shall be applied without regard to the reference to section 51(i)(1). (f) Certain governmental employers This credit shall not apply to the Government of the United States, the government of any State or political subdivision thereof, or any agency or