@Stephen Marsh thank you, it's works.
but I forgot,
there is one more step, this layer create a clipping mask with the layer below (Alt + Ctrl + G), please
By @powerful_Zephyr5EF9
Presuming that the layer/s to be clipping masked are selected:
var idgroupEvent = stringIDToTypeID( "groupEvent" );
var desc298 = new ActionDescriptor();
var idnull = stringIDToTypeID( "null" );
var ref64 = new ActionReference();
var idlayer = stringIDToTypeID( "layer" );
var idordinal = stringIDToTypeID( "ordinal" );
var idtargetEnum = stringIDToTypeID( "targetEnum" );
ref64.putEnumerated( idlayer, idordinal, idtargetEnum );
desc298.putReference( idnull, ref64 );
executeAction( idgroupEvent, desc298, DialogModes.NO );
However, this can be simplified to:
app.runMenuItem(stringIDToTypeID('groupEvent'));