certifies by signed affidavit, under penalties of perjury, that such individual is a qualified veteran and whether such individual is a qualified veteran described in subparagraph (A), (B), or (C) of paragraph (2), (iii) is not employed by the qualified employer to replace another employee of such employer unless such other employee separated from employment voluntarily or for cause, and (iv) is not an individual described in section 51(i)(1) (applied by substituting qualified employer for taxpayer each place it appears). (B) Qualified veteran The term qualified veteran has the meaning given such term by section 51(d)(3), but applied without regard to whether such individual has been certified by the designated local agency. (5) First-year compensation For purposes of this subsection, the term first-year compensation means, with respect to any individual, compensation for services rendered during the 1-year period beginning with the day the individual begins work for the employer. (6) Election A qualified employer may elect to have this subsection not apply. Such election shall be made in such manner as the Secretary may require. . (B) Transfers to social security equivalent benefit account There are hereby appropriated to the Social Security Equivalent Benefit Account established under section 15A(a) of the Railroad Retirement Act of 1974 ( 45 U.S.C. 231n–1(a) ) amounts equal to the reduction in revenues to the Treasury by reason of the amendments made by subparagraph (A). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Account had such amendments not been enacted. (c) Effective Dates (1) In general The amendments made by subsection (a) shall apply to individuals who begin work for the employer after December 31, 2016. (2) Exemption from employment taxes The amendments made by subsection (b) shall apply to amounts paid after the date of the enactment