Definitions For purposes of this section— (1) Qualified military relations manager For purposes of this section, the term qualified military relations manager means, with respect to an employer, a military relations manager with the qualities described in section 4303(17)(A) of title 38, United States Code, who has been designated by the taxpayer to participate in the hiring process and who carries out the duties described in section 4303(17)(B) of such Code. (2) Veteran The term veteran has the meaning given such term by section 101(2) of title 38, United States Code. (d) Aggregation rule for employer All persons treated as a single employer for purposes of subsection (a) or (b) of section 52 shall be treated as one person for purposes of this section. (e) Regulations The Secretary shall prescribe such regulations or other guidance as the Secretary determines necessary or appropriate to carry out this section. . (b) Credit made part of general business credit Subsection (b) of section 38 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 military relations manager tax 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 such Code is amended by adding at the end the following new item: Sec. 45S. Military Relations Manager. . (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. Hiring of veterans (a) Improvements to USERRA (1) Reasonable efforts of employer Section 4303 of title 38, United States Code, is amended— (A) in paragraph (10), by inserting before the period at the end the following: , and may include designating an employee as a military relations manager and using the military skills translator database