by inserting 45T(d), after 45S(h), . (3) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 45T. Reservist employment credit. . (e) Effective date The amendments made by this section shall apply to wages paid in taxable years beginning after December 31, 2018.