for employment with the qualifying taxpayer. (C) Qualified educational organization The term qualified educational organization means any educational organization described in section 101 of the Higher Education Act of 1965. (2) Qualifying taxpayer The term qualifying taxpayer means any taxpayer who— (A) with respect to any eligible trainee, is training and hiring individuals for positions based in the United States, and (B) provides, with respect to any eligible trainee, such documentation as required by the Secretary regarding qualified training expenses and proof of unemployment status as described in paragraph (3)(A). (3) Eligible trainee The term eligible trainee means any individual who— (A) has been unemployed for at least 90 days before the date of enrollment in a training program described in paragraph (1)(B), and (B) had not been employed by the qualifying taxpayer at any time during the 2-year period preceding the date on which such trainee was hired. (d) Special rules (1) Denial of double benefit No credit shall be allowed under subsection (a) for any qualified training expense for which a deduction or other credit is allowed to the taxpayer under any other provision of this chapter. (2) Aggregation For purposes of this section, all persons treated as a single employer under subsection (a) or (b) or section 52, or subsection (m) or (o) of section 414, shall be treated as one person. (e) Election To have credit not apply A taxpayer may elect (at such time and in such manner as the Secretary may by regulations prescribe) to have this section not apply for any taxable year. (f) Termination This section shall not apply to expenses paid after December 31, 2028. . (b) Credit To be 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 job training credit determined under