; (B) by striking the period at the end of paragraph (36) and inserting , plus ; and (C) by adding at the end the following new paragraph: (37) the connected manufacturing equipment credit determined under section 45S(a). . (2) 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. Connected manufacturing equipment credit. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018.