as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer. (2) Covered employee The term covered employee means, with respect to an eligible employer, an individual— (A) whose principal place of employment is in a disaster area with respect to a federally declared disaster, and (B) who has been employed by the employer for more than 30 days before the first day of the federally declared disaster. (3) Federally declared disaster and disaster area For purposes of clause (i), the terms federally declared disaster and disaster area have the meanings given such terms under section 165(i)(5). . (b) Allowance as general business credit Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following: (37) the specified disaster-damaged business wage credit determined under section 45S(a). . (c) Denial of double benefit Subsection (a) of section 280C of the Internal Revenue Code of 1986 is amended by inserting 45S(a), after 45P(a) . (d) Clerical amendment The table of contents for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 45S. Wage credit for specified disaster-damaged businesses. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2015. 303. Disaster-related medical expenses (a) In general Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Disaster-Related medical expenses (1) In general In the case of expenses directly related to an injury caused by a federally declared disaster occurring during the taxable year or the preceding taxable year, there shall be allowed a separate deduction under this section, which shall be determined under this section (without regard to this