research intensive small business concern has the meaning given such term under section 45T. (2) Qualified first-year research wages The term qualified first-year research wages means, with respect to any full-time research employee, the wages paid or incurred by the taxpayer to such employee during the 1-year period beginning with the day such employee begins work for the employer. (3) Full-time research employee The term full-time research employee means any employee for any taxable year if— (A) such employee is employed an average of 35 or more hours per week during such taxable year (or the portion of such taxable year for which such employee is employed by the employer), and (B) a significant portion of the wages paid or incurred by the taxpayer with respect to such employee during the taxable year are research and experimental expenditures under section 174. (4) Wages The term wages has the meaning given such term under section 3306(b) determined without regard to any dollar limitation contained therein. (d) Certain individuals ineligible Rules similar to the rules of paragraphs (1) and (2) of section 51(i) shall apply for purposes of this section except that the rule of section 51(i)(2) shall not apply for purposes of this section with respect to any individual if the hiring date of such individual is 6 months or more after the last preceding date with respect to which such individual was employed by the taxpayer. . (b) Credit made part of general business credit Subsection (b) of section 38 , as amended by the preceding provisions of this Act, is amended by striking plus at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , plus , and by adding at the end the following new paragraph: (39) the research employment tax credit determined under section 45U. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1, as amended by the preceding provisions of this Act, is amended by adding at the end the following new item: