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 Office of Apprenticeship of the Employment and Training Administration of the Department of Labor. (3) Qualified training year (A) In general The term qualified training year means each year during the training period in which— (i) the employee is employed by the employer for at least 25 hours per week during 28 consecutive weeks of such year, and (ii) the employee completes at least 8 credit hours of classroom work under a qualified training program for each semester of such program ending during such year. (B) Qualified training program The term qualified training program means any training program undertaken pursuant to the agreement referred to in paragraph (2). (C) Training period The term training period means, with respect to an employee, the period— (i) beginning on the date that the employee begins employment with the taxpayer as an apprentice under a qualified training program, and (ii) ending on the earlier of— (I) the date that such apprenticeship with the employer ends, or (II) the date which is 2 years after the date referred to in clause (i). (4) Qualified employment period The term qualified employment period means the period— (A) beginning on the date that the employee begins employment with the taxpayer after the employee’s completion of a qualified training program of the taxpayer, and (B) ending on the earlier of— (i) the date that such employment ends, or (ii) the date which is 1 year after the date referred to in subparagraph (A). (e) Coordination with other credits The amount of credit otherwise allowable under sections 45A, 51(a), and 1396(a) with respect to any employee shall be reduced by the credit allowed by this section with respect to such employee. (f) Certain rules To apply Rules similar to the rules of subsections (i)(1) and (k)