small business start-up credit. . (c) Made part of general business credit Section 38(b) 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 veteran small business start-up credit determined under section 45S. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018.