grant) shall not exceed $10,000 for any taxable year of the taxpayer. (ii) Limitation with respect to specified recipients of a SMART grant The aggregate credit determined under subsection (a) with respect to specified recipients of a SMART grant shall not exceed $20,000 for any taxable year of the taxpayer. (D) Specified recipient of a SMART grant For purposes of this paragraph— (i) In general The term specified recipient of a SMART grant means any qualified recipient of a SMART grant who is certified by the designated local agency as a veteran (as defined in paragraph (3)(B)), a minority, or employed in a designated county. (ii) Designated county In this paragraph, the term designated county means a county that has a college graduation rate that is below the national average. (iii) Minority In this paragraph, the term minority has the meaning given the term under section 365 of the Higher Education Act of 1965 ( 20 U.S.C. 1067k ). . (3) Effective date The amendments made by this subsection shall apply to individuals who begin work for the employer after the date of the enactment of this section. 9. Definitions In this Act: (1) Elementary and Secondary Education Act terms The terms institution of higher education , local educational agency , and State educational agency have the meaning given the terms under section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 ). (2) Secondary and elementary school The terms secondary school and elementary school have the meanings given the terms under section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 ).