Employee must be full-time No wages shall be taken into account with respect to any individual for any taxable year unless such individual is employed by the employer an average of at least 30 hours per week in the taxable year (in the case of the taxable year during which the individual begins work, beginning with the day the individual begins work). (5) Modifications For purposes of this subsection, the modifications described in this paragraph are as follows: (A) Percentage of wages Subsection (a) shall be applied— (i) in the case of wages paid or incurred by the employer during 2018, by substituting 7.5 percent for 40 percent , and (ii) in the case of wages paid or incurred by the employer during 2019, by substituting 5 percent for 40 percent . (B) Qualified wages during 2018 and 2019 taken into account Subsection (b)(2) shall be applied by substituting during 2018 and 2019 for during the 1-year period beginning with the day the individual begins work for the employer . (C) $75,000 wage limitation Subsection (b)(3) shall be applied by substituting $75,000 for $6,000 . (D) Double credit in counties with high unemployment (i) In general In the case of an employer located in a county which is a high unemployment county for the month during which the employee begins work for the employer, clauses (i) and (ii) of subparagraph (A) shall be applied by substituting 15 percent and 10 percent for 7.5 percent and 5 percent , respectively. (ii) High unemployment county For purposes of this subparagraph, the term high unemployment county means, with respect to any month, a county for which the rate of unemployment exceeds the national rate of unemployment (as determined by the Bureau of Labor Statistics of the Department of Labor). (E) Credit to apply for all 2018 and 2019 This subsection shall be applied without regard to subsection (c)(4). (F) Certain rehires eligible Subsection (i)(2) shall not apply to an individual whose employment with the employer was terminated before January 1, 2018. . (b) Effective date The