employee is an employee of the taxpayer as of the close of such taxable year). (2) Limitation on wages per year taken into account The amount of wages which may be taken into account under paragraph (1) with respect to any apprenticeship employee for each qualified training year shall not exceed $2,000. (c) Post-Apprenticeship credit For purposes of subsection (a)— (1) In general The post-apprenticeship credit for the taxable year is 40 percent of the wages paid for services rendered during the taxable year to each employee who has successfully completed a qualified training program of the employer, but only if— (A) such wages are paid by such employer for services rendered— (i) during the 2-year period which begins on the day after the employee’s completion of such program, and (ii) during the qualified employment period of such employee, and (B) the employee is performing such services in a position which utilizes skills acquired in the qualified training program. (2) Limitation on wages taken into account The amount of wages which may be taken into account under paragraph (1) with respect to any apprenticeship employee shall not exceed $6,000. (3) Recapture for failure of employee to serve at least 1 year after completion of apprenticeship The Secretary shall, by regulations, provide for recapturing the amount of any post-apprenticeship credit allowed under subsection (a) with respect to any individual who is employed by the employer for less than 1 year after the individual completed such program. (d) Definitions For purposes of this section— (1) Wages The term wages has the meaning given to such term by section 51(c), determined without regard to paragraph (4) thereof. (2) Apprenticeship employee The term apprenticeship employee means any employee who is employed by the employer pursuant to an apprentice agreement registered with— (A) the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor, or (B) a recognized State apprenticeship agency, as determined by the