; and (ii) ending on the date on which such trade or business has resumed significant operations at such principal place of employment. Such term shall include wages paid without regard to whether the employee performs no services, performs services at a different place of employment than such principal place of employment, or performs services at such principal place of employment before significant operations have resumed. (3) Certain rules to apply For purposes of this subsection, rules similar to the rules of sections 51(i)(1), 52, and 280C(a), of the Internal Revenue Code of 1986, shall apply. (4) Employee not taken into account more than once An employee shall not be treated as an eligible employee for purposes of this subsection for any period with respect to any employer if such employer is allowed a credit under section 51 of the Internal Revenue Code of 1986 with respect to such employee for such period. 5. Treatment as opportunity zones Section 1400Z–1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Application to certain disaster zones For purposes of this subchapter— (1) In general Any applicable disaster zone shall be treated as an opportunity zone, except that for purposes of determining— (A) whether any property which would not be qualified opportunity fund business property without regard to this subsection is qualified opportunity fund business property, and (B) whether any corporation or partnership which is not a qualified opportunity fund business without regard to this subsection is a qualified opportunity fund business, subparagraphs (B)(i)(I), (C)(i), and (D)(i)(I) of section 1400Z–2(d)(2) shall each be applied by substituting the applicable start date for December 31, 2017 . (2) Other rules (A) Waiver of designation limitation An applicable disaster zone shall not be taken into account in determining the limitation under subsection (d). (B) Termination For purposes of subsection (f), an applicable disaster zone shall be treated as