taxpayer. (4) Controlled group All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as a single employer for purposes of this section. (5) Related individuals ineligible Rules similar to the rules of section 51(i)(1) shall apply for purposes of this section. . (2) Conforming amendments (A) Section 38(b) 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 intern wage credit under section 45S(a). . (B) 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. Intern wage credit. . (3) Effective date The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act. 3004. YouthBuild program Section 171 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3226 ) is amended by adding at the end the following: (j) Carry-Over authority Any amounts granted to an entity under this section for a fiscal year may, at the discretion of the entity, remain available for expenditure during the succeeding fiscal year to carry out programs under this section. . 3005. Tax credit for providing programs for students that promote economic and financial literacy (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business-related credits), as amended by this Act, is amended by adding at the end the following new section: 45T. Excellence in economic education (a) General rule In the case of an eligible for profit organization, for purposes of section 38, the excellence in economic education credit determined under this section for a taxable year is 50 percent of the amount paid or incurred during the taxable year to carry out the purposes specified in section 5533(b) of the Elementary and Secondary Education Act of