; and (C) shall not be allowed any credit under section 24 or 32 of the Internal Revenue Code of 1986, and, in the case of a joint return, no credit shall be allowed under either such section if both spouses are H–2C nonimmigrants. (2) Employer fee For purposes of subsections (a)(2), (b)(1)(B), and (c)(2)(A) of section 4980H of the Internal Revenue Code of 1986, the H–2C nonimmigrant shall be treated as a full-time employee certified as having enrolled in a qualified health plan with respect to which an applicable premium tax credit or cost-sharing reduction is allowed or paid with respect to the employee. (h) Allocation of registered positions (1) In general (A) First 6-month period The number of registered positions available under paragraph (2) of subsection (f) (except those made available under subparagraph (E) of such paragraph) for the 6-month period beginning on the first day of a year is 50 percent of the maximum number of registered positions available for such year under paragraph (1)(A)(i) or (2)(B) of subsection (f). Such registered positions shall be allocated as described in this subsection. (B) Second 6-month period The number of registered positions available under paragraph (2) of subsection (f) (except those made available under subparagraph (E) of such paragraph) for the 6-month period ending on the last day of a year is the maximum number of registered positions available for such year under paragraph (1)(A)(i) or (2)(B) of subsection (f) minus the number of registered positions approved during the 6-month period referred to in subparagraph (A). Such registered positions shall be allocated as described in this subsection. (2) Small businesses (A) In general The Secretary shall reserve not less than one quarter of the number of registered positions initially allocated for each 6-month period under subsection (f)(2)(B) only for a registered employer that is a small business unless— (i) any such registered positions are not approved in the first 4 months of each 6-month period