1 of such Code is amended by adding at the end the following new item: Sec. 45S. Intern wage credit. . (3) Effective date The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act. 104. YouthBuild program Section 171 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3226 ) is amended by adding at the end the following: (j) Carry-Over authority Any amounts granted to an entity under this section for a fiscal year may, at the discretion of the entity, remain available for expenditure during the succeeding fiscal year to carry out programs under this section. . 105. Tax credit for providing programs for students that promote economic and financial literacy (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business-related credits), as amended by this Act, is amended by adding at the end the following new section: 45T. Excellence in economic education (a) General rule In the case of an eligible for profit organization, for purposes of section 38, the excellence in economic education credit determined under this section for a taxable year is 50 percent of the amount paid or incurred during the taxable year to carry out the purposes specified in section 5533(b) of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7267b(b) ) (as such section was in effect on the day before the date of enactment of the Every Student Succeeds Act) pursuant to a qualified program. (b) Limitation on number of credit recipients (1) In general The excellence in economic education credit determined under this section for a taxable year may be allowed to not more than 20 for profit organizations in accordance with paragraph (2). (2) Credit award by Secretary (A) In general The Secretary (in consultation with the Secretary of Education) shall determine which for profit organizations are allowed the credit under this section for a taxable year in such manner as the Secretary determines