general business credit Section 38(b) of such Code is amended in paragraph (40) by striking plus , in paragraph (41) by striking the period and inserting , plus , and by adding at the end the following new paragraph: (42) in the case of an eligible small retail business operator (as defined in section 45BB(c)), the retail theft prevention credit determined under section 45BB(a). . (d) 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. Retail theft prevention credit for small retail businesses. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.