. (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139G the following new item: Sec. 139H. Mileage reimbursements to charitable volunteers. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 4. Employer credit for paid family and medical leave made available to tax-exempt eligible employers (a) In general Section 45S of the Internal Revenue Code of 1986 is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: (i) Credit made available to tax-Exempt eligible employers (1) In general In the case of a tax-exempt eligible employer, there shall be treated as a credit allowable under subpart C (and not allowable under this subpart) the lesser of— (A) the amount of the credit determined under this section with respect to such employer, or (B) the amount of the payroll taxes of the employer during the calendar year in which the taxable year begins. (2) Tax-exempt eligible employer For purposes of this subsection, the term tax-exempt eligible employer means an eligible employer which is any organization described in section 501(c) which is exempt from taxation under section 501(a). (3) Payroll taxes For purposes of this subsection— (A) In general The term payroll taxes means— (i) amounts required to be withheld from the employees of the tax-exempt eligible employer under section 3401(a), (ii) amounts required to be withheld from such employees under section 3101(b), and (iii) amounts of the taxes imposed on the tax-exempt eligible employer under section 3111(b). (B) Special rule A rule similar to the rule of section 24(d)(2)(C) shall apply for purposes of subparagraph (A). (C) Coordination with small employer health insurance credit The payroll taxes taken into account under this section with respect to any tax-exempt eligible employer for any taxable year shall be reduced