payroll taxes
(A)The term “payroll taxes” means— (i)amounts required to be withheld from the employees of the tax-exempt eligible small employer under section 3401(a), (ii)amounts required to be withheld from such employees under section 3101(b), and (iii)amounts of the taxes imposed on the tax-exempt eligible small employer under section 3111(b). (B)A rule similar to the rule ofshall apply for purposes of subparagraph (A). (g)In the case of any taxable year beginning in 2010, 2011, 2012, or 2013, the following modifications to this section shall apply in determining the amount of the credit under subsection (a):