§ 45N. Mine rescue team training credit
(a)
Amount of credit
For purposes of section
38, the mine rescue team training credit determined under this section with respect to each qualified mine rescue team employee of an eligible employer for any taxable year is an amount equal to the lesser of—
(b)
Qualified mine rescue team employee
For purposes of this section, the term “qualified mine rescue team employee” means with respect to any taxable year any full-time employee of the taxpayer who is—
(c)
Eligible employer
For purposes of this section, the term “eligible employer” means any taxpayer which employs individuals as miners in underground mines in the United States.
(d)
Wages
For purposes of this section, the term “wages” has the meaning given to such term by subsection (b) of section
3306 (determined without regard to any dollar limitation contained in such section).