is amended by adding at the end the following: (C) Coordination with first employee wage credit The term qualified wages shall not include wages if any portion of such wages is taken into account in determining the credit under section 45U. . (C) Section 1396(c)(3) of such Code is amended— (i) by striking section 51 each place it appears and inserting section 45U or 51 , and (ii) by inserting and first employee wage after opportunity in the heading thereof. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.