employer was in the qualified disaster zone referred to in such paragraph. (3) Qualified wages The term qualified wages means wages (as defined in section 51(c)(1), but without regard to section 3306(b)(2)(B)) paid or incurred by an eligible employer with respect to an eligible employee at any time during the period described in paragraph (1)(B), and which occurs during the period— (A) beginning on the date on which the trade or business described in paragraph (1) first became inoperable at the principal place of employment of the employee immediately before the qualified disaster referred to in such paragraph, and (B) ending on the date on which such trade or business has resumed significant operations at such principal place of employment. Such term shall include wages paid without regard to whether the employee performs no services, performs services at a different place of employment than such principal place of employment, or performs services at such principal place of employment before significant operations have resumed. (4) Disaster definitions Any term which is used in this section and is also defined in section 2 of the Tax Relief and Expedited Assistance for Disasters Act of 2019 shall have the meaning given such term in such section 2. (c) Certain rules To apply For purposes of this subsection, rules similar to the rules of sections 51(i)(1), 52, and 280C(a) shall apply. (d) Employee not taken into account more than once An employee shall not be treated as an eligible employee for purposes of this subsection for any period with respect to any employer if such employer is allowed a credit under section 51 with respect to such employee for such period. . (b) General business credit Section 38(b) of such Code is amended by striking plus at the end of paragraph (31), by striking the period at the end of paragraph (32) and inserting , plus , and by adding at the end the following new paragraph: (33) the qualified disaster employee retention credit determined under section 45T(a). . (c) Clerical amendment