(m), or (o) of section 414 shall be treated as a single employer. (g) Termination The section shall not apply amounts paid or incurred during taxable years beginning after December 31, 2019. . (b) Credit To be part of general business credit Subsection (b) of section 38 of such Code is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following new paragraph: (37) the on-the-job training tax credit determined under section 45S(a). . (c) 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 new item: Sec. 45S. On-the-job training tax credit. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.