; and (B) in the case of any apprentices described in subsection (b)(2), the amount equal to 80 percent of the average number of such apprentices of the employer for the 3 taxable years preceding the taxable year for which the credit is being determined, rounded to the next lower whole number. (2) First year of new apprenticeship programs In the case of an employer which did not have any apprentices during any taxable year in the 3 taxable years preceding the taxable year for which the credit is being determined, the applicable apprenticeship level shall be equal to zero. (f) 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. (g) 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 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 apprenticeship credit determined under section 45S(a). . (c) Denial of double benefit Subsection (a) of section 280C of the Internal Revenue Code of 1986 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 the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 45S. Employees participating in qualified apprenticeship programs. . (e) Effective date The amendments made by this section shall apply to individuals commencing apprenticeship programs after the date of the enactment of this Act. 3. Limitation on government printing costs Not later than 90 days after the date of enactment of this Act, the Director of the Office of Management and