while participating in the qualified training program, is— (1) employed on average at least 40 hours of service per week, or (2) in the case of a qualified training program which a qualified partnership (as defined in section 45S(c)(5)), meets such hourly work requirements as may be specified by the Secretary of Education in connection with such partnership. (d) Recapture of credit for employee not performing minimum service (1) In general In the case of any employee with respect to whom a credit is allowed under this section and whose employment is terminated by the employer (other than by reason of such employee’s gross misconduct) before the end of the 2-year period beginning on the first day of the employee’s study or training with respect to which a credit is allowed under this section, the tax of the taxpayer under this chapter for the taxable year during which such termination occurs shall be increased by an amount equal to— (A) the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted if the job training program expenses with respect to such employee had been zero, multiplied by (B) the inclusion ratio. (2) Inclusion ratio For purposes of this subsection, the inclusion ratio is the ratio which— (A) an amount equal to the difference of— (i) the number of days in the 2-year period, over (ii) the number of days such employee was employed by the employer during such 2-year period, bears to (B) the number of days in the 2-year period. (e) Controlled groups For purposes of this section, all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer. . (b) Credit To be part of general business credit Subsection (b) of section 38 of such Code, as amended by the preceding provisions of this Act, is amended by striking plus at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting , plus , and by adding at the end the following new paragraph: (38)