used in the preceding sentence which are also used in section 1106 of such Act shall have the same meaning as when used in such section. (e) Amendment to paycheck protection program Section 1106(a)(8) of the CARES Act is amended by inserting , except that such costs shall not include qualified wages taken into account in determining the credit allowed under section 4 of the Disaster Tax Relief Act of 2020 before the period at the end. 5. Other disaster-related tax relief provisions (a) Special rules for qualified disaster relief contributions (1) In general In the case of a qualified disaster relief contribution made by a corporation— (A) section 2205(a)(2)(B) of the CARES Act shall be applied first to qualified contributions without regard to any qualified disaster relief contributions and then separately to such qualified disaster relief contribution, and (B) in applying such section to such qualified disaster relief contributions, clause (i) thereof shall be applied— (i) by substituting 100 percent for 25 percent , and (ii) by treating qualified contributions other than qualified disaster relief contributions as contributions allowed under section 170(b)(2) of the Internal Revenue Code of 1986. (2) Qualified disaster relief contribution For purposes of this subsection, the term qualified disaster relief contribution means any qualified contribution (as defined in section 2205(a)(3) of the CARES Act) if— (A) such contribution— (i) is paid, during the period beginning on December 28, 2019, and ending on the date which is 60 days after the date of the enactment of this Act, and (ii) is made for relief efforts in one or more qualified disaster areas, (B) the taxpayer obtains from such organization contemporaneous written acknowledgment (within the meaning of section 170(f)(8) of such Code) that such contribution was used (or is to be used) for relief efforts described in subparagraph (A)(ii), and (C) the taxpayer has elected the application of this subsection with respect to such contribution. (3) Cross-reference