by the Secretary as appropriate to carry out the purposes of this section. (4) Certain progress expenditure rules made applicable In the case of costs described in paragraph (1) that are paid for property of a character subject to an allowance for depreciation, rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of this section. (c) Qualified Job Training Partnership (1) In general The term Qualified Job Training Partnership means a formal or informal partnership between at least 1 eligible private business employer and— (A) 1 qualified educational institution, or (B) 1 labor organization (as defined in section 2(5) of the National Labor Relations Act), where the stated goal of the partnership is to train students in job-ready skills. (2) Eligible private business employer The term eligible private business employer means— (A) a business entity at least 50 percent of the gross income of which is derived from qualified production activities (within the meaning of section 199(c)), or (B) any type of domestic business entity the average number of employees of which for any taxable year is not more than 500 employees. (3) Qualified educational organization The term qualified educational organization means any educational organization described in section 101 of the Higher Education Act of 1965 which provides a 2-year program that culminates in an associate degree. (d) Qualified Job Training Partnership program (1) Establishment (A) In general Not later than 60 days after the date of the enactment of this section, the Secretary, in consultation with the Secretary of Labor, shall establish a Qualified Job Training Partnership program to consider and award certifications for qualified investments eligible for credits under this section to Qualified Job Training Partnerships. (B) Limitation The total amount of credits that may be allocated under the program shall not exceed