; 29 U.S.C. 50 et seq.). (ii) A program to obtain a recognized postsecondary credential (as such term is defined in section 3(52) of the Workforce Innovation and Opportunity). (iii) A program eligible to receive funds under the Carl D. Perkins Career and Technical Education Act of 2006. (iv) Any other program designated by the Secretary of Labor or the Secretary of Education for purposes of this section. (5) Non-highly compensated employee The term non-highly compensated employee means, with respect to a taxable year, an employee— (A) who is a full-time employee (as such term in defined in section 4980H(c)(4)), and (B) whose compensation does not exceed $82,000 for such taxable year. . (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 (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 worker training credit determined under section 45T. . (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. 45T. Credit for increasing worker training. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.