allowable under sections 45A, 51(a), and 1396(a) with respect to any employee shall be reduced by the credit allowed by this section with respect to such employee. (f) Certain rules To apply Rules similar to the rules of subsections (i)(1) and (k) of section 51 shall apply for purposes of this section. . (b) Credit made part of general business credit Subsection (b) of section 38 of such Code is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following new paragraph: (37) the apprenticeship credit determined under section 45S(a). . (c) Denial of double benefit Subsection (a) of section 280C of such Code is amended by inserting 45S(a), after 45P(a), . (d) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45S. Wages paid to 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. AA Expanding Access to the Workforce Through Dual Enrollment 13501. Short title This subtitle may be cited as the Expanding Access to the Workforce Through Dual Enrollment Act of 2020 . 13502. Grant program (a) In general From the amounts appropriated under subsection (h), the Secretary of Education shall provide grants to eligible entities for the purposes of establishing, expanding, or supporting dual or concurrent enrollment programs offering career and technical education. (b) Amounts The total grant amount made to an eligible entity under this section may not exceed $1,000,000. (c) Use of Grants (1) Required Use of Grants An eligible entity that receives a grant under this section shall use such grant for a program described in subsection (a) that carries out the following requirements: (A) A State that is a partner in such eligible entity