respect to an employee shall not exceed $5,000. (c) Qualified employee cybersecurity education expenses For purposes of this section, the term qualified employee cybersecurity education expenses means amounts paid or incurred for each employee who earns a certificate or degree at the undergraduate or graduate level or industry-recognized certification relating to those specialty areas and work roles that are listed in NCWF Work Roles in the document entitled, NICE Cybersecurity Workforce Framework (NCWF) , published by the National Initiative for Cybersecurity Education (NICE) of the National Institute of Standards and Technology. (d) Certain rules To apply Rules similar to the rules of subsections (i)(1) and (k) of section 51 shall apply for purposes of this section. . (b) Credit made part of general business credit Subsection (b) of section 38 of such Code is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following new paragraph: (37) the employee cybersecurity education credit determined under section 45S(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. 45S. Employee cybersecurity education. . (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. 4. Student loan repayment for certain cybersecurity employees Section 455 of the Higher Education Act of 1965 ( 20 U.S.C. 1087e ) is amended by adding at the end the following: (r) Loan repayment for cybersecurity workers in economically distressed area (1) In general The Secretary shall cancel the amount described in paragraph (2) of the balance of interest and principal due, in accordance with such