an employee whose principal place of employment on October 7, 2018, with such eligible employer was in the Hurricane Michael 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 October 7, 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 Hurricane Michael, 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 performs services at such principal place of employment before significant operations have resumed. (3) Certain rules to apply For purposes of this subsection, rules similar to the rules of sections 51(i)(1), 52, and 280C(a), of the Internal Revenue Code of 1986, shall apply. (4) 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 of the Internal Revenue Code of 1986 with respect to such employee for such period. (c) Employee retention credit for employers affected by Mendocino and Carr wildfires (1) In general For purposes of section 38 of the Internal Revenue Code of 1986, in the case of an eligible employer, the Mendocino and Carr wildfire employee retention credit shall be treated as a credit listed in subsection (b) of such section. For purposes of this subsection, the Mendocino and Carr wildfire employee retention credit