(39) the apprenticeship credit determined under section 45U(a). . (c) Denial of double benefit Subsection (a) of section 280C of such Code is amended by inserting 45S(a), after 45P(a), . (d) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45U. Employees participating in qualified apprenticeship programs. . (e) Effective date The amendments made by this section shall apply to individuals commencing apprenticeship programs after the date of the enactment of this Act. 3025. Findings Congress finds the following: (1) The time between the early teens and mid-twenties represents a critical developmental period in which individuals can gain the education and training, entry-level work experiences, work-readiness skills, and social networks needed to smoothly transition into the labor market and build towards future professional success. (2) Yet, nearly 5 million young people ages 16 to 24 are out of school and unemployed, leaving them disconnected from the systems and institutions critical for developing the building blocks of independence and self-sufficiency. (3) Communities of color experience the highest rates of youth disconnection: 25.4 percent of Native American youth, 18.9 percent of Black youth, and 14.3 percent of Latino youth between the ages of 16 and 24 were disconnected from school and work in 2015. (4) Disconnected youth are also three times more likely than other youth to have a disability, twice as likely to live below the Federal poverty threshold, and significantly more likely to live in racially segregated neighborhoods. Disconnected young women and girls are three times more likely to have a child, and young people involved in the juvenile justice system or aging out of the foster care system are at high risk of disconnection. (5) Disconnection from school and work can have significant consequences for youth, including decreased earning power and fewer future employment