as if such evidence were a certification described in such subparagraph. (d) Special rules for determining credit For purposes of applying subpart F of part IV of subchapter A of chapter 1 of such Code to wages paid or incurred to any Louisiana storm and flood employee— (1) section 51(c)(4) of such Code shall not apply, and (2) section 51(i)(2) of such Code shall not apply with respect to the first hire of such employee as a Louisiana storm and flood employee, unless such employee was an employee of the employer on the applicable disaster date. 202. Employee retention credit for employers affected by Louisiana storms and flooding (a) In general In the case of an eligible employer, there shall be allowed as a credit against the tax imposed by chapter 1 of the Internal Revenue Code of 1986 for the taxable year an amount equal to 40 percent of the qualified wages with respect to each eligible employee of such employer for such taxable year. For purposes of the preceding sentence, the amount of qualified wages which may be taken into account with respect to any individual shall not exceed $6,000. (b) Definitions For purposes of this section— (1) Eligible employer The term eligible employer means any employer— (A) which conducted an active trade or business on the applicable disaster date, in a core disaster area, and (B) with respect to whom the trade or business described in subparagraph (A) is inoperable on or after the applicable disaster date, and before January 1, 2018, as a result of damage sustained by reason of the severe storms and flooding giving rise to the Presidential declaration described in section 2(1). (2) Eligible employee The term eligible employee means with respect to an eligible employer an employee whose principal place of employment on the applicable disaster date, with such eligible employer was in a core disaster area. (3) Qualified wages The term qualified wages means wages (as defined in section 51(c)(1) of such Code, but without regard to section 3306(b)(2)(B) of such Code) paid or