training organization, or labor organization. (D) A program which conforms to apprentice training programs developed or administered by an employer trade group or committee. (E) An industry sponsored or administered program which is clearly identified and commonly recognized. (d) Eligible employee For purposes of this section, the term eligible employee means any employee of the employer, who while participating in the job skills training program is employed on average at least 40 hours of service per week. (e) Recapture of credit for employee not performing minimum service (1) In general In the case of any employee with respect to whom a credit is allowed under this section and whose employment is terminated by the employer (other than by reason of such employee’s gross misconduct) before the end of the 2-year period beginning on the first day of the employee’s study or training with respect to which a credit is allowed under this section, the tax of the taxpayer under this chapter for the taxable year during which such termination occurs shall be increased by an amount equal to— (A) the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted if the job training program expenses with respect to such employee had been zero, multiplied by (B) the inclusion ratio. (2) Inclusion ratio For purposes of this subsection, the inclusion ratio is the ratio which— (A) an amount equal to the difference of— (i) the number of days in the 2-year period, over (ii) the number of days such employee was employed by the employer during such 2-year period, bears to (B) the number of days in the 2-year period. (f) Controlled groups For purposes of this section, all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer. (g) Termination The section shall not apply amounts paid or incurred during taxable years beginning after December 31, 2019. . (b) Credit To be part of general business credit Subsection