the legislative or regulatory amendment described in paragraph (1)(A) takes effect (or in the case of a plan or contract amendment not required by such legislative or regulatory amendment, the effective date specified by the plan), and (ii) ending on the date described in paragraph (1)(B) (or, if earlier, the date the plan or contract amendment is adopted), the plan or contract is operated as if such plan or contract amendment were in effect, and (B) such plan or contract amendment applies retroactively for such period. J Employment Relief 201. Work opportunity tax credit for Louisiana storm and flood employees (a) In general For purposes of section 51 of the Internal Revenue Code of 1986, a Louisiana storm and flood employee shall be treated as a member of a targeted group. (b) Louisiana storm and flood employee For purposes of this section, the term Louisiana storm and flood employee means— (1) any individual who on the applicable disaster date, had a principal place of abode in the core disaster area and who is hired before January 1, 2019, for a position the principal place of employment of which is located in the core disaster area, and (2) any individual who on such date had a principal place of abode in the core disaster area, who is displaced from such abode by reason of the severe storms and flooding giving rise to the Presidential declaration described in section 2(1), and who is hired during the period beginning on such date and ending on December 31, 2017. (c) Reasonable identification acceptable In lieu of the certification requirement under section 51(d)(13)(A) of such Code, an individual may provide to the employer reasonable evidence that the individual is a Louisiana storm and flood employee, and subparagraph (B) of such section shall be applied as if such evidence were a certification described in such subparagraph. (d) Special rules for determining credit For purposes of applying subpart F of part IV of subchapter A of chapter 1 of such Code to wages paid or incurred to any Louisiana storm and