; and (B) with respect to whom the trade or business described in subparagraph (A) is inoperable on any day after October 9, 2018, and before January 1, 2019, as a result of damage sustained by reason of Hurricane Michael. (2) Eligible employee The term eligible employee means with respect to an eligible employer an employee whose principal place of employment on October 9, 2018, with such eligible employer was in the Hurricane Michael disaster zone. (3) Qualified wages The term qualified wages means wages (as defined in section 51(c)(1) of the Internal Revenue Code of 1986, but without regard to section 3306(b)(2)(B) of such Code) paid or incurred by an eligible employer with respect to an eligible employee on any day after October 9, 2018, and before February 1, 2019, which occurs during the period— (A) beginning on the date on which the trade or business described in paragraph (1) first became inoperable at the principal place of employment of the employee immediately before Hurricane Michael