payroll costs
(8) Payroll costs The term “payroll costs” has the meaning given the term in section 636(a)(36)(A) of this title , except that such term shall not include— (A) qualified wages (as defined in subsection (c)(3) of section 2301 of the CARES Act) taken into account in determining the credit allowed under such section 2301; or (B) premiums taken into account in determining the credit allowed under section 6432 of title 26 .