; or (B) a provider of qualified training services that has been precertified by the Secretary of Labor under section 3 of the Skills Renewal Act . (3) Qualified training service The term qualified training service means a course or program of study that— (A) is included on a list described in section 122(d) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3152(d) ) for a State, or (B) is a course or program of study relating to computer science, technology, or another high-need area, such as a coding boot camp, that has been precertified by the Secretary of Labor under section 3 of the Skills Renewal Act . (c) Coordination with American Opportunity and Lifetime Learning credits For purposes of subsection (a)(1), the amount of expenses paid or incurred by an eligible individual during such taxable year for qualified training services shall be reduced— (1) as provided in section 25A(g)(2), and (2) by the amount of such expenses which were taken into account in determining the credit allowed to the taxpayer or any other person under section 25A. (d) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this section. (e) Termination This section shall not apply to expenses paid or incurred during taxable years beginning after December 31, 2021. . (b) Information reporting relating to qualified training services Subpart B of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 6050Z. Returns relating to qualified training services (a) Requirement of reporting Any qualified entity which, in the course of a trade or business and for any calendar year, receives payments from any electing individual with respect to qualified training services provided by such entity shall make the return described in subsection (b) with respect to each such individual at such time as the Secretary may by regulations prescribe. (b) Return A return is described in this subsection if such