at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting , plus , and by inserting after paragraph (37) the following new paragraph: (38) the employer wage credit determined under section 45T. . (c) Denial of double benefit with deductions Section 280C(a) of such Code is amended by inserting 45T(a), after 45S(a), . (d) Clerical Amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following item: Sec. 45T. Employer wage credit. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.