as a technician or at the semiprofessional level in engineering, scientific, or other technological fields requiring the understanding and application of basic engineering, scientific, or mathematical principles of knowledge. (3) Institution of higher education The term institution of higher education has the meaning given such term in section 102 of the Higher Education Act of 1965 ( 20 U.S.C. 1002 ). (4) Area career and technical education school The term area career and technical education school has the meaning given such term in section 3 of the Carl D. Perkins Career and Technical Education Act of 2006 ( 29 U.S.C. 2302 ). (5) Qualified partnership Not later than six months after the date of the enactment of this section, the Secretary of Education, in consultation with the Secretary of Labor, shall define the term qualified partnership . Such term shall include a partnership through which— (A) an employer collaborates with an educational institution to help develop curriculum in order to improve workforce development and job training for students, (B) an employer helps provide instruction to students in the classroom, and (C) an employer provides internships, apprenticeships, or other similar educational opportunities in the workplace for students. (d) Certain rules To Apply For purposes of this section, rules similar to the rules of subsections (c), (d), and (e) of section 52 shall apply. . (b) Credit To be part of general business credit 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 employer partnering credit determined under section 45S. . (c) 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. Employers partnering with educational institutions to improve workforce development and job training for students. .