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. 45S. Employers partnering with educational institutions to improve workforce development and job training for students. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 3. Tax credit for employers who engage in qualified worker training (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end the following new section: 45T. Credit for employers who engage in qualified worker training (a) In general For purposes of section 38, in the case of any employer, the worker training tax credit determined under this section with respect to any eligible employee of the employer is an amount equal to the lesser of— (1) 50 percent of the job training program expenditures of the taxpayer with respect to such employee during the taxable year, or (2) $5,000. (b) Job training program expenses For purposes of this section— (1) In general The term job training program expenses means amounts paid or incurred by the employer for expenses incurred by or on behalf of an eligible employee for participation in a qualified training program. (2) Qualified training program The term qualified training program means— (A) a qualified partnership (as defined in section 45S(c)(5)), or (B) an apprenticeship program registered and certified with the Secretary of Labor under section 1 of the National Apprenticeship Act ( 29 U.S.C. 50 ). (c) Eligible employee For purposes of this section, the term eligible employee means any employee of the employer who, while participating in the qualified training program, is— (1) employed on average at least 40 hours of service per week, or (2) in the case of a qualified training program which a qualified partnership (as defined in section 45S(c)(5)), meets such hourly