services have the same meaning given such terms under section 36A(b). (f) Regulations and guidance The Secretary may prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purpose of this section. . (c) Clerical amendments (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting 36A, after 36, . (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36 the following new item: Sec. 36A. Skills Training Credit. . (3) The table of sections for subchapter A of chapter 61 of such Code is amended by adding at the end the following new item: Sec. 6050Z. Returns relating to qualified training services. . (d) Effective date The amendments made by this section shall apply to expenses paid or incurred during taxable years beginning after December 31, 2019. 3. Precertification by Secretary of Labor (a) In general The Secretary of Labor shall establish a process through which the Secretary shall precertify providers of courses or programs of training services as qualified entities providing qualified training services (as such terms are defined in section 36A(b) of the Internal Revenue Code of 1986), to enable the providers and courses or programs to qualify for the tax credit provided under such section 36A. (b) Establishment of precertification requirements (1) In general By not later than 60 days after the date of enactment of this Act, the Secretary of Labor shall create and publish the precertification requirements— (A) for a provider to be a qualified entity for purposes of section 36A(b)(2)(B) of the Internal Revenue Code of 1986, and (B) for a course or program of study related to a high-need area, as determined by the Secretary of Labor, to be a qualified training service for purposes of section 36A(b)(3)(B) of such Code. (2) Considerations of high-need areas In determining the high-need areas for purposes of paragraph (1)(B), the Secretary of Labor