States Code (except for a member of the Individual Ready Reserve). (4) Other definitions The terms reserve component , active service , full-time National Guard duty , active Guard and Reserve duty , and inactive-duty training have the meanings given such terms in section 101 of title 10, United States Code. The term National Guard has the meaning given such term in section 101(3) of title 32, United States Code. The term service in the uniformed services has the meaning given such term in section 4303 of title 38, United States Code. (c) Election To have credit not apply (1) In general A taxpayer may elect to have this section not apply for any taxable year. (2) Other rules Rules similar to the rules of paragraphs (2) and (3) of section 51(j) shall apply for purposes of this subsection. . (b) Credit part of general business credit Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting , plus , and by adding at the end the following new paragraph: (38) in the case of an eligible employer (as defined in section 45S(c)), the reservist employment credit determined under section 45T(a). . (c) Credit allowed against AMT Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended by redesignating clauses (x) through (xii) as clauses (xi) through (xiii), respectively, and by inserting after clause (ix) the following new clause: (x) the credit determined under section 45T, . (d) Conforming amendments (1) Denial of double benefit Section 280C(a) of the Internal Revenue Code of 1986 is amended by inserting 45T(a), after 45S(a), . (2) Election To have credit not apply Section 6501(m) of the Internal Revenue Code of 1986 is amended by inserting 45T(d), after 45S(h), . (3) 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. 45T. Reservist