)). (E) Predominantly Black Institution (as defined in section 318(b) of the Higher Education Act of 1965 ( 20 U.S.C. 1059e(b) )). (F) Native American-serving nontribal institution (as defined in section 319(b) of the Higher Education Act of 1965 ( 20 U.S.C. 1059f(b) )). (G) Asian American and Native American Pacific Islander-serving institution (as defined in section 320(b) of the Higher Education Act of 1965 ( 20 U.S.C. 1059g(b) )). (9) Secretary The term Secretary means the Secretary of Energy. (10) State workforce development board The term State workforce development board means a State board, as defined in section 3 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3102 ). Z Workforce Development Tax Credit 13201. Short title This subtitle may be cited as the Workforce Development Tax Credit Act of 2020 . 13202. Credit for wages paid to employees participating in qualified apprenticeship programs (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business-related credits) is amended by adding at the end the following new section: 45S. Wages paid to employees participating in qualified apprenticeship programs (a) In general For purposes of section 38, the apprenticeship credit determined under this section for the taxable year is the sum of— (1) the apprenticeship period credit, and (2) the post-apprenticeship credit. (b) Apprenticeship period credit For purposes of subsection (a)— (1) In general The apprenticeship period credit for the taxable year is 50 percent of the wages paid for services rendered during the taxable year to each apprenticeship employee but only if such wages are paid for services rendered during a qualified training year of such employee (whether or not such 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