; (2) by adding or at the end of subparagraph (A); and (3) by striking , or at the end of subparagraph (B) and inserting a period. (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 3. Inclusion of employee training expenses (a) In general Paragraph (1) of section 41(b) of the Internal Revenue Code of 1986 is amended— (1) by striking and at the end of subparagraph (A); (2) by striking the period at the end of subparagraph (B) and inserting , and ; and (3) by adding at the end the following new subparagraph: (C) employee training expenses. . (b) Employee training expenses Subsection (b) of section 41 of the Internal Revenue Code of 1986 is amended— (1) by redesignating paragraph (4) as paragraph (5)