or regulations applicable to a trade or other skilled profession, or to maintain such a certification, licensure, or employment through a continuing education program. . (c) Employee retention of education-Related tools and technology Paragraph (1) of section 127(c) of the Internal Revenue Code of 1986 is amended by striking completion of a course of instruction, and inserting completion of a course of instruction (other than education-related tools and technology not described in paragraph (8)(D)), . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred on or after the first day of the calendar quarter which includes the date of the enactment of this Act.