first occurred, the standard mileage rate shall be 70 percent of the standard mileage rate in effect under section 162(a) at the time of such use. Any increase under the preceding sentence shall be rounded to the next highest cent. . 322. Work opportunity tax credit for employees in disaster area (a) In general Section 51(d)(1) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting , or , and by adding at the end the following new subparagraph: (K) a disaster area employee. . (b) Disaster area employee Section 51(d) of such Code is amended by adding at the end the following new paragraph: (16) Disaster area employee (A) In general The term disaster area employee means any individual who— (i) as of the date the Federally declared disaster first occurred had a principal place of abode in a disaster area and is hired during the 4-year period beginning on such date for a position the principal place of employment of which is located such disaster area, or (ii) as of such date had a principal place of abode in the disaster area, which is displaced from such abode by reason of such disaster, and who is hired during the 120-day period beginning on such date. (B) Special rules for determining credit For purposes of determining the credit under this section with respect to a disaster area employee— (i) subsection (c)(4) shall not apply, and (ii) subsection (i)(2) shall not apply with respect to the first hire of such employee as a disaster area employee, unless such employee was an employee of the employer on the date the Federally declared disaster first occurred. (C) Disaster area