1. Short title This Act may be cited as the Virtual Apprenticeship Tax Credit Act of 2019 . 2. Credit for virtual training expenses (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45T. Virtual training credit (a) Allowance of credit For purposes of section 38, the virtual training credit determined under this section for the taxable year is an amount equal to 30 percent of the qualified virtual training expenses paid or incurred by the taxpayer during such taxable year. (b) Limitation The amount of the credit determined under subsection (a) with respect to any taxpayer for any taxable year shall not exceed $2,500. (c) Qualified virtual training expenses For purposes of this section, the term qualified virtual training expenses means expenses related to developing or expanding an industry-recognized virtual apprenticeship program for elementary and secondary school students. (d) Denial of double benefit No deduction or credit shall be allowed under any other provision of this chapter with respect to the amount of the credit determined under this section. . (b) Credit made part of general business credit Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (31), by striking the period at the end of paragraph (32) and inserting , plus , and by adding at the end the following new paragraph: (33) the virtual training credit determined under section 45T. . (c) 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. 45T. Virtual training credit. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.