such Code, as amended by the preceding provisions of this Act, 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 worker training tax 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 such Code is amended by adding at the end the following new item: Sec. 45T. Credit for employers who engage in qualified worker training. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.