year if the average number of full-time employees (as determined for purposes of determining whether an employer is an applicable large employer for purposes of section 4980H(c)(2) of the Internal Revenue Code of 1986) employed by such person during such taxable year was less than 1,000. (e) Qualified local media advertising expenses For purposes of this section— (1) In general The term qualified local media advertising expenses means amounts paid or incurred in the ordinary course of a trade or business for advertising in a local newspaper (as defined in section 25E(d)) or a broadcast of a local radio or television station. (2) Local radio or television station The term local radio or television station means any broadcast radio or television station licensed by the Federal Communications Commission to serve a local community. (f) Special rules (1) Denial of double benefit No deduction shall be allowed for any qualified local media advertising expenses otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for such taxable year under subsection (a). (2) Aggregation rule All persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986, or subsection (m) or (o) of section 414 of such Code, shall be treated as one employer for purposes of this section. (g) Termination No credit shall be allowed under this section for any amount paid or incurred in a taxable year ending after the close of 5-year period beginning on the date of the enactment of this section. . (b) Credit allowed as part of general business credit Section 38(b), as amended by the preceding provisions of this Act, is further amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus , and by adding at the end the following new paragraph: (34) in the case of an eligible small business, the local media advertising credit determined under section 45U(a). . (c) Clerical amendment