(f) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this section. . (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 (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 apprenticeship program expenses 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 the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 45S. Credit for apprenticeship program expenses. . (d) Conforming amendments (1) Rule for employment credits Section 280C(a) of the Internal Revenue Code of 1986 is amended by inserting 45S(a), after 45P(a), . (2) Exclusion for determination of credit for increasing research activities Clause (iii) of section 41(b)(2)(D) of such Code is amended by inserting the apprenticeship program credit under section 45S(a) or after in determining . (e) Evaluation Not later than 3 years after the date of the enactment of this Act, and annually thereafter, the Comptroller General of the United States shall submit a report to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate and the Committees on Ways and Means and Education and the Workforce of the House of Representatives that contains an evaluation of the activities authorized under this Act, including— (1) the extent to which qualified individuals completed qualified apprenticeship programs and qualified multi-employer apprenticeship programs