taken into account in determining the credit under section 51. (4) Wages The term wages has the meaning given such term by section 1397(a). (d) Qualified employee For purposes of this section— (1) Qualified employee The term qualified employee means any employee who is a qualified zone employee or a qualified resident employee. (2) Qualified zone employee Except as otherwise provided in this subsection, the term qualified zone employee means, with respect to any period, any employee of an employer if— (A) substantially all of the services performed during such period by such employee for such employer are performed within a Promise Zone in a trade or business of the employer, and (B) the principal place of abode of such employee while performing such services is within a Promise Zone. (3) Qualified resident employee Except as otherwise provided in this subsection, the term qualified resident employee means, with respect to any period, an employee of an employer if the principal place of abode of such employee during such period is within a Promise Zone, but substantially all of the services performed during such period by such employee for such employer are not performed within a Promise Zone in a trade or business of the employer. (4) Certain individuals not eligible The terms qualified zone employee and qualified resident employee shall not include any individual described in paragraph (2) of section 1396(d)(2) (determined after application of paragraph (3) thereof). (e) Special rules Rules similar to the rules of section 1397 shall apply for purposes of this section. (f) Taxpayer reporting No credit shall be determined under this section with respect to any taxpayer for any taxable year unless such taxpayer provides the Secretary with such information as the Secretary may require to allow the Secretary to evaluate the effectiveness of the program established under this part. 1400V–3. Expensing of Promise Zone property (a) In general A taxpayer may elect to treat the cost of any Promise Zone property as an