; (B) who was in foster care at any point after age 14; or (C) receiving services under section 477 or section 477A of the Social Security Act. (2) Individual development account The term individual development account has the meaning given such term in section 404(5) of the Assets for Independence Act ( 42 U.S.C. 604(5) ). . (b) Clerical amendment The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Credit for foster care development. (c) Effective date The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2019. 10. Workforce grants for current or former foster youth Subtitle D of title I of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3221 et seq.) is amended by adding at the end the following: 173. Workforce grants for current or former foster youth (a) In general The Secretary of Labor shall— (1) make four-year grants on a competitive basis to eligible entities to design and implement programs to improve the self-sufficiency, education attainment, and employment skills of eligible individuals; (2) ensure that any such programs receiving funding under this subsection use evidence-informed or evidence-based models, practices, and methods that are culturally and linguistically appropriate and can be replicated in other appropriate settings; (3) develop best practices for serving current and former foster youth in the workforce; (4) offer recommendations to Congress and States about improving workforce conditions for current and former foster youth; and (5) provide technical assistance to eligible entities in applying for and administering a grant made under this section. (b) Use of funds An eligible entity may use amounts awarded under a grant under subsection to provide— (1) job training or other workforce development programming for eligible individuals