, and by adding at the end the following new paragraph: (37) the employer-provided worker training credit determined under section 45S(a). . (3) Coordination with deductions Section 280C of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (j) Employer-Provided worker training credit No deduction shall be allowed for that portion of the expenses otherwise allowable as a deduction taken into account in determining the credit under section 45S for the taxable year which is equal to the amount of the credit determined for such taxable year under section 45S(a). . (4) 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. Employer-provided worker training credit. . (b) Credit allowed against alternative minimum tax Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended— (1) by redesignating clauses (ix), (x), and (xi) as clauses (x), (xi), and (xii), respectively, and (2) by inserting after clause (viii) the following new clause: (ix) the credit determined under section 45S with respect to an eligible small business (as defined in paragraph (5)(C), after application of rules similar to the rules of paragraph (5)(D)), . (c) Payroll tax credit Section 3111 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Credit for worker training expenses (1) In general In the case of a taxpayer who has made an election under section 45S(e) for a taxable year, there shall be allowed as a credit against the tax imposed by subsection (a) for the first calendar quarter which begins after the date on which the taxpayer files the return specified in section 45S(e)(4)(A)(ii) an amount equal to the payroll tax credit portion determined under section 45S(e)(2). (2) Limitation The credit allowed by paragraph (1) shall not exceed the tax imposed by subsection (a) for any