or any instrumentality of the foregoing. (B) Treatment of employees of post-secondary educational institutions Notwithstanding subparagraph (A), the term qualified employer includes any employer which is a public institution of higher education (as defined in section 101(b) of the Higher Education Act of 1965). (4) Specified veteran For purposes of this subsection— (A) In general The term specified veteran means any individual who— (i) begins employment with a qualified employer after the date of the enactment of this subsection, (ii) certifies by signed affidavit, under penalties of perjury, that such individual is a qualified veteran and whether such individual is a qualified veteran described in subparagraph (A), (B), or (C) of paragraph (2), (iii) is not employed by the qualified employer to replace another employee of such employer unless such other employee separated from employment voluntarily or for cause, and (iv) is not an individual described in section 51(i)(1) (applied by substituting qualified employer for taxpayer each place it appears). (B) Qualified veteran The term qualified veteran has the meaning given such term by section 51(d)(3), but applied without regard to whether such individual has been certified by the designated local agency. (5) First-year wages For purposes of this subsection, the term first-year wages means, with respect to any individual, wages for services rendered during the 1-year period beginning with the day the individual begins work for the employer. (6) Coordination with credit for employment of qualified veterans by qualified tax-exempt organizations This subsection shall not apply with respect to the first-year wages of any individual if such wages are taken into account in determining the credit allowed under subsection (e). (7) Election A qualified employer may elect to have this subsection not apply with respect to the first-year wages of any individual. Such election shall be made in such manner as the Secretary may require. . (2) Coordination with work opportunity