, plus , and by adding at the end the following new paragraph: (33) the apprenticeship credit determined under section 45T(a). . (c) Denial of double benefit Subsection (a) of section 280C of the Internal Revenue Code of 1986 is amended by inserting 45T(a), after 45S(a), . (d) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 45T. Employees participating in qualified apprenticeship programs. . (e) Effective date The amendments made by this section shall apply to individuals commencing apprenticeship programs after the date of the enactment of this Act.