period at the end of paragraph (33) and inserting , plus , and by adding at the end the following new paragraph: (34) in the case of an eligible small business, the local media advertising credit determined under section 45U(a). . (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. 45U. Advertising in local newspapers and local media. . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred in taxable years ending after the date of the enactment of this Act.