taxpayer, and (ii) all trades or businesses (whether or not incorporated) which are under common control shall be treated as a single taxpayer. (B) Special rules For purposes of this subsection and section 3111(g)— (i) each of the persons treated as a single taxpayer under subparagraph (A) may separately make the election under paragraph (1) for any taxable year, and (ii) the $250,000 amount under paragraph (4)(B)(i) shall be allocated among all persons treated as a single taxpayer under subparagraph (A) in the same manner as under section 41(f)(1). (5) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subsection, including— (A) regulations to prevent the avoidance of the purposes of the limitations and aggregation rules under this subsection, (B) regulations to minimize compliance and recordkeeping burdens under this subsection, and (C) regulations for recapturing the benefit of credits determined under section 3111(g) in cases where there is a recapture or a subsequent adjustment to the payroll tax credit portion of the credit determined under subsection (a), including requiring amended income tax returns in the cases where there is such an adjustment. . (2) 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) the employer-provided worker training credit determined under section 45T(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 45T for the taxable year which is equal to the amount of the credit determined for such taxable