apply for purposes of this section. . (b) Credit To be part of general business credit Section 38(b) of such Code is amended by striking plus at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting , plus , and by adding at the end the following new paragraph: (42) in the case of an eligible employer (as defined in section 45BB(c), the small employer dependent care flexible spending plan startup cost credit determined under section 45BB. . (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. 45BB. Small employer dependent care flexible spending plan startup costs. . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date.