year. (B) Qualified training program The term qualified training program means any training program undertaken pursuant to the agreement referred to in paragraph (2). (C) Training period The term training period means, with respect to an employee, the period— (i) beginning on the date that the employee begins employment with the taxpayer as an apprentice under a qualified training program, and (ii) ending on the earlier of— (I) the date that such apprenticeship with the employer ends, or (II) the date which is 2 years after the date referred to in clause (i). (4) Qualified employment period The term qualified employment period means the period— (A) beginning on the date that the employee begins employment with the taxpayer after the employee’s completion of a qualified training program of the taxpayer, and (B) ending on the earlier of— (i) the date that such employment ends, or (ii) the date which is 1 year after the date referred to in subparagraph (A). (e) Coordination with other credits The amount of credit otherwise allowable under sections 45A, 51(a), and 1396(a) with respect to any employee shall be reduced by the credit allowed by this section with respect to such employee. (f) Certain rules To apply Rules similar to the rules of subsections (i)(1) and (k) of section 51 shall apply for purposes of 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 apprenticeship credit determined under section 45S(a). . (c) Denial of double benefit Subsection (a) of section 280C of such Code is amended by inserting 45S(a), after 45P(a), . (d) 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. Wages paid to employees participating in qualified