; (B) at a wage that meets the requirements of subsection (d)(2)(C)(iv); (C) in a job that meets the new job requirement of subsection (d)(4); and (D) in a job for which such qualified training is required, either by law or regulation or by the inherent requirements of the job. (f) Appropriation Out of any sums in the Treasury not otherwise appropriated, there are appropriated on an ongoing basis such sums as are necessary to carry out this section. (g) Remission of State income tax withholdings not treated as payments for training or education In the case of an employer, the amount of withheld State income tax which is remitted by the employer to an eligible community college as described in subsection (d)(1)(A) shall not be treated as an amount paid or incurred by the employer for purposes of any credit or deduction available under the Internal Revenue Code of 1986 to such employer, but shall be treated as if such amount had been remitted to the State in payment of income taxes owed by the employee. (h) Tax treatment of payments with respect to eligible trainee In the case of an eligible trainee, neither— (1) the amount of any withheld State income tax which is remitted by an employer to an eligible community college as described in subsection (d)(1)(A); nor (2) the amount of any payment made under subsection (a); shall be treated for purposes of the Internal Revenue Code of 1986 as income of the eligible trainee. For purposes of determining the deduction under section 164(a)(3) of such Code; amounts described in paragraph (1) shall be treated as amounts paid for State income taxes by the eligible trainee.