HR 3823 RDS 
be taken into account with respect to any individual 
shall not exceed $6,000. 
(2) DEFINITIONS.—For purposes of this sub-
section— 
(A) ELIGIBLE EMPLOYER.—The term ‘‘eli-
gible employer’’ means any employer— 
(i) which conducted an active trade or 
business on August 23, 2017, in the Hur-
ricane Harvey disaster zone, and 
(ii) with respect to whom the trade or 
business described in clause (i) is inoper-
able on any day after August 23, 2017, 
and before January 1, 2018, as a result of 
damage sustained by reason of Hurricane 
Harvey. 
(B) ELIGIBLE EMPLOYEE.—The term ‘‘eli-
gible employee’’ means with respect to an eligi-
ble employer an employee whose principal place 
of employment on August 23, 2017, with such 
eligible employer was in the Hurricane Harvey 
disaster zone. 
(C) QUALIFIED WAGES.—The term ‘‘quali-
fied 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 
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HR 3823 RDS 
such Code) paid or incurred by an eligible em-
ployer with respect to an eligible employee on 
any day after August 23, 2017, and before Jan-
uary 1, 2018, which occurs during the period— 
(i) beginning on the date on which the 
trade or business described in subpara-
graph (A) first became inoperable at the 
principal place of employment of the em-
ployee immediately before Hurricane Har-
vey, and 
(ii) ending on the date on which such 
trade or business has resumed significant 
operations at such principal place of em-
ployment. 
Such term shall include wages paid without re-
gard to whether the employee performs no serv-
ices, performs services at a different place of 
employment than such principal place of em-
ployment, or performs services at such principal 
place of employment before significant oper-
ations have resumed. 
(3) CERTAIN RULES TO APPLY.—For purposes 
of this subsection, rules similar to the rules of sec-
tions 51(i)(1) and 52, of the Internal Revenue Code 
of 1986, shall apply. 
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HR 3823 RDS 
(4) EMPLOYEE
NOT
TAKEN
INTO
ACCOUNT 
MORE THAN ONCE.—An employee shall not be treat-
ed as an eligible employee for purposes of this sub-
section 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. 
(b) EMPLOYEE RETENTION CREDIT FOR EMPLOYERS 
AFFECTED BY HURRICANE IRMA.— 
(1) IN GENERAL.—For purposes of section 38 
of the Internal Revenue Code of 1986, in the case 
of an eligible employer, the Hurricane Irma em-
ployee retention credit shall be treated as a credit 
listed in subsection (b) of such section. For purposes 
of this subsection, the Hurricane Irma employee re-
tention credit for any taxable year is an amount 
equal to 40 percent of the qualified wages with re-
spect to each eligible employee of such employer for 
such 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 sub-
section— 
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HR 3823 RDS 
(A) ELIGIBLE EMPLOYER.—The term ‘‘eli-
gible employer’’ means any employer— 
(i) which conducted an active trade or 
business on September 4, 2017, in the 
Hurricane Irma disaster zone, and 
(ii) with respect to whom the trade or 
business described in clause (i) is inoper-
able on any day after September 4, 2017, 
and before January 1, 2018, as a result of 
damage sustained by reason of Hurricane 
Irma. 
(B) ELIGIBLE EMPLOYEE.—The term ‘‘eli-
gible employee’’ means with respect to an eligi-
ble employer an employee whose principal place 
of employment on September 4, 2017, with 
such eligible employer was in the Hurricane 
Irma disaster zone. 
(C) QUALIFIED WAGES.—The term ‘‘quali-
fied 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 em-
ployer with respect to an eligible employee on 
any day after September 4, 2017, and before 
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January 1, 2018, which occurs during the pe-
riod— 
(i) beginning on the date on which the 
trade or business described in subpara-
graph (A) first became inoperable at the 
principal place of employment of the em-
ployee immediately before Hurricane Irma, 
and 
(ii) ending on the date on which such 
trade or business has resumed significant 
operations at such principal place of em-
ployment. 
Such term shall include wages paid without re-
gard to whether the employee performs no serv-
ices, performs services at a different place of 
employment than such principal place of em-
ployment, or performs services at such principal 
place of employment before significant oper-
ations have resumed. 
(3) CERTAIN RULES TO APPLY.—For purposes 
of this subsection, rules similar to the rules of sec-
tions 51(i)(1) and 52, of the Internal Revenue Code 
of 1986, shall apply. 
(4) EMPLOYEE
NOT
TAKEN
INTO
ACCOUNT 
MORE THAN ONCE.—An employee shall not be treat-
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HR 3823 RDS 
ed as an eligible employee for purposes of this sub-
section for any period with respect to any employer 
if such employer is allowed a credit under subsection 
(a), or 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 HURRICANE MARIA.— 
(1) IN GENERAL.—For purposes of section 38 
of the Internal Revenue Code of 1986, in the case 
of an eligible employer, the Hurricane Maria em-
ployee retention credit shall be treated as a credit 
listed in subsection (b) of such section. For purposes 
of this subsection, the Hurricane Maria employee re-
tention credit for any taxable year is an amount 
equal to 40 percent of the qualified wages with re-
spect to each eligible employee of such employer for 
such 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 sub-
section— 
(A) ELIGIBLE EMPLOYER.—The term ‘‘eli-
gible employer’’ means any employer— 
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