of this section— (1) Qualified employee The term qualified employee means, with respect to any month, an individual— (A) who had a principal residence (as defined in section 121) in a disaster area, and (B) who performs substantially all employment services— (i) in such area, and (ii) for the qualified employer which furnishes lodging to such individual. (2) Qualified employer For purposes of this section, the term qualified employer means any employer with a trade or business located in the disaster area. (3) Disaster area