The Secretary, in consultation with the Bureau of Labor Statistics of the Department of Labor, shall annually— (i) determine which occupations or fields of work satisfy the requirements described in subparagraph (A), and (ii) publish and make available on the website of the Department of the Treasury a complete list of such occupations and fields of work. (3) Qualified employee (A) In general The term qualified employee means an individual who— (i) is provided wages for employment by the employer (as such terms are defined in section 3121), provided that such employment is not in a declining field, (ii) is not a covered employee (as defined in section 162(m)(3)), and (iii) was employed in a declining field for any period during the 12-month period preceding the applicable period under paragraph (1)(B). (B) Nonqualifying rehires The term qualifying employee shall not include any individual who, prior to the beginning of the applicable period under paragraph (1)(B), had been employed by the employer at any time. . (b) Credit part of general business credit Section 38(b) of the Internal Revenue Code of 1986, as amended by section 13403(b) of Public Law 115–97 , is amended by striking plus at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting , plus , and by adding at the end the following new paragraph: (38) the economic transition credit determined under section 45T(a). . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 45T. Economic Transition 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. 3. Enhancements to certain education tax benefits for professionals in short supply (a) In general (1) Publication For each calendar year beginning after the date of the enactment of this Act, the Secretary of the Treasury, in consultation