as a single employer for purposes of this section. (2) Denial of double benefit No deduction or credit shall be allowed under any other provision of this chapter with respect to the amount of the credit determined under this section. (3) Trade or business requirement No credit shall be allowed under this section with respect to any employee unless such employee is providing services in a trade or business of the taxpayer. . (b) Credit made part of general business credit Subsection (b) of section 38 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 employee education and training credit determined under section 45S. . (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. Employee education and training credit. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.