gross income of a qualified employee of such employer under subsection (a) and not otherwise excludable under section 119 of such Code. (c) Qualified employee For purposes of this section, the term qualified employee means, with respect to any month, an individual— (1) who had a principal residence (as defined in section 121 of such Code) in the Louisiana storm and flood disaster area on the applicable disaster date, and (2) who performs substantially all employment services— (A) in the Louisiana storm and flood disaster area, and (B) for the qualified employer which furnishes lodging to such individual. (d) Qualified employer For purposes of this section, the term qualified employer means any employer with a trade or business located in the Louisiana storm and flood disaster area. (e) Certain rules To apply For purposes of this subsection, rules similar to the rules of sections 51(i)(1) and 52 of such Code shall apply. (f) Application of section This section shall apply to lodging furnished during the period— (1) beginning on the first day of the first month beginning after the date of the enactment of this section, and (2) ending on the date which is 6 months after the first day described in paragraph (1). (g) Treated as part of general business credit The Louisiana storm and flood housing credit determined under subsection (b) shall be treated as listed in section 38(b) of the Internal Revenue Code of 1986.