; designated local agency The terms hiring date and designated local agency have the meanings given such terms by section 51(d) (11) and (12), respectively. (e) Denial of double benefit No deduction or credit shall be allowed under any other provision of this chapter for any expenses paid or incurred with respect to an individual to the extent of the credit allowed under this section with respect to the individual. . (b) Credit made part of general business credit Subsection (b) of section 38 of such Code, as amended by section 4, is amended by striking plus at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , plus , and by adding at the end the following new paragraph: (39) the STEM apprenticeship credit determined under section 45U(a). . (c) Denial of double benefit Subsection (a) of section 280C of such Code is amended by inserting 45U(a), after 45T(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. 45U. STEM apprenticeship credit. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 6. Mandatory minimum allocation of portion of Federal Work-Study program funds for STEM employment (a) Mandatory Minimum Allocation for STEM Employment Section 443(b)(2) of the Higher Education Act of 1965 ( 20 U.S.C. 2753(b)(2) ) is amended— (1) by striking and at the end of subparagraph (A); (2) by redesignating subparagraph (B) as subparagraph (C)