; 29 U.S.C. 50 et seq.), (ii) a program that has been approved by the designated local agency and that may be provided directly by an employer, or in partnership with one or more training providers, in which— (I) the training is provided to individuals who are full-time employees of the employer, (II) training consists of on the job instruction or a combination of on the job and classroom instruction, and (III) successful completion of the training program, or modules of the training program— (aa) provides for an increase in hourly wages for the employee, and (bb) may provide for the attainment of a recognized postsecondary credential (as defined under the Workforce Innovation and Opportunity Act), and (iii) a program that has been approved by the designated local agency as under clause (ii) in which a third party serves as employer of record for purposes of operating an approved program with the participating employer. . (d) Credit for tax-Exempt employers for employment of qualified work-Based learning participants (1) In general Paragraph (1) of section 3111(e) of such Code is amended by inserting or qualified work-based learning participant after qualified veteran both places it appears. (2) Overall limitation Paragraph (2) of section 3111(e) of such Code is amended by inserting or qualified work-based learning participants after qualified veterans . (3) Applicable period Paragraph (4) of section 3111(e) of such Code is amended by inserting or qualified work-based learning participant after qualified veteran both places it appears. (4) Definitions Paragraph (5) of section 3111(e) of such Code is amended by striking and at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting , and , and by inserting after subparagraph (B) the following: (C) the term qualified work-based learning participant has the meaning given such term by section 51(d)(16). . (e) Effective date The amendments made by this section shall apply to wages paid after 90 days after the date of the