taxable year. For purposes of the preceding sentence, the amount of qualified wages which may be taken into account with respect to any individual shall not exceed $6,000. (2) Definitions For purposes of this subsection— (A) Eligible employer The term eligible employer means any employer— (i) which conducted an active trade or business for any portion of the period from November 8, 2018, to December 15, 2018, in the Camp, Woolsey, and Hill wildfire disaster zone, and (ii) with respect to whom the trade or business described in clause (i) is inoperable on any day after November 8, 2018, and before January 1, 2019, as a result of damage sustained by reason of the wildfires to which the declaration of the Camp, Woolsey, and Hill wildfire disaster area relates. (B) Eligible employee The term eligible employee means with respect to an eligible employer an employee whose principal place of employment for any portion of the period from November 8, 2018, to December 15, 2018, with such eligible employer was in the Camp, Woolsey, and Hill wildfire disaster zone. (C) Qualified wages The term qualified wages means wages (as defined in section 51(c)(1) of the Internal Revenue Code of 1986, but without regard to section 3306(b)(2)(B) of such Code) paid or incurred by an eligible employer with respect to an eligible employee on any day after November 8, 2018, and before January 1, 2019, which occurs during the period— (i) beginning on the date on which the trade or business described in subparagraph (A) first became inoperable at the principal place of employment of the employee immediately before the wildfires to which the declaration of the Camp, Woolsey, and Hill wildfire disaster area relates, and (ii) 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