the meaning given such term by section 101 of title 38, United States Code. (f) Transfer of credit (1) In general With respect to the credit allowed under subsection (a) for any taxable year, in the case of a veteran who— (A) has received a reduction in the amount of the qualified franchise fee otherwise required by the franchisor, and (B) elects application of this subsection for such taxable year with respect to any portion of such credit which is commensurate with the amount of the reduction described in subparagraph (A), the franchisor, and not the veteran, shall be treated as the taxpayer for purposes of this title with respect to such portion of the credit. (2) Prohibition A franchisor may not require a veteran to elect application of this subsection as a condition for entering into a franchise agreement. (g) Election This section shall not apply to a taxpayer for any taxable year if such taxpayer elects to have this section not apply for such taxable year. . (b) Credit To be part of general business credit Section 38(b) of the Internal Revenue Code of 1986 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) the veterans franchise fee credit determined under section 45T(a). . (c) 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. Veterans franchise fee credit. . (d) Effective date The amendments made by this section shall apply to taxable years ending after December 31, 2018. 3. Publication of information by Department of Veterans Affairs and Small Business Administration The Administrator of the Small Business Administration and the Secretary of Veterans Affairs shall publicize in mailings and brochures sent to veterans service organizations and veteran advocacy groups information regarding discounted franchise fees under