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NOTES:

Source

(Added , title II, § 202(b), May 23, 1977, ; amended , title III, § 321(a), Nov. 6, 1978, ; , title I, § 103(a)(6)(A), (E), (F), (G)(iii)–(ix), Apr. 1, 1980, , 210; , title II, § 261(a)–(b)(2)(A), (B)(ii)–(f)(1), Aug. 13, 1981, ; , title II, § 233(a)–(d), (f), Sept. 3, 1982, , 502; , title I, § 102(l)(1), (3), (4), Jan. 12, 1983, ; , div. A, title IV, § 474(p)(1)–(3), title VII, § 712(n), title X, § 1041(a), (c)(1)–(4), div. B, title VI, §§ 2638(b), , July 18, 1984, , 955, 1042, 1043, 1144, 1171; , title XVII, § 1701(a)–(c), title XVIII, § 1878(f)(1), Oct. 22, 1986, , 2904; , title X, § 10601(a), Dec. 22, 1987, ; , title II, § 202(c)(6), Oct. 13, 1988, ; , title I, § 1017(a), title IV, § 4010(a), (c)(1), (d)(1), Nov. 10, 1988, , 3655; , title VII, § 7103(a), (c)(1), Dec. 19, 1989, ; , title XI, § 11405(a), Nov. 5, 1990, ; , title I, § 105(a), Dec. 11, 1991, ; , title XIII, §§ 13102(a), 13302 (d), Aug. 10, 1993, , 556; , title I, § 1201(a)–(e)(1), (5), (f), Aug. 20, 1996, ; , title I, § 110(l)(1), Aug. 22, 1996, ; , title V, § 5514(a)(1), Aug. 5, 1997, ; , title VI, § 603(a)–(d), Aug. 5, 1997, ; , div. J, title I, § 1002(a), title IV, § 4006(c)(1), Oct. 21, 1998, , 2681–912; , title V, § 505(a), (b), Dec. 17, 1999, ; , § 1(a)(7) [title I, § 102(a)–(c), title III, § 316(a)], Dec. 21, 2000, , 2763A–600, 2763A–644; , title VI, § 604(a), Mar. 9, 2002, .)

References in Text
The Social Security Act, referred to in subsecs. (c)(2)(B) and (d)(2)(B), (9), is act Aug. 14, 1935, ch. 531, , as amended. Part A of title IV of the Act is classified generally to part A (§ 601 et seq.) of subchapter of chapter of Title , The Public Health and Welfare. Title XVI of the Act is classified generally to subchapter XVI (§ 1381 et seq.) of chapter of Title . Section 482 of the Act, which was classified to section of Title , was repealed by , title I, § 108(e), Aug. 22, 1996, . Section 1616 of the Act is classified to section of Title . For complete classification of this Act to the Code, see section of Title and Tables. The Food Stamp Act of 1977, referred to in subsec. (d)(3)(A), (8)(A)(ii), is , Aug. 31, 1964, , as amended, which is classified generally to chapter 51 (§ 2011 et seq.) of Title 7, Agriculture. Section 6(o) of the Act is classified to section of Title . For complete classification of this Act to the Code, see Short Title note set out under section of Title and Tables. The Rehabilitation Act of 1973, referred to in subsec. (d)(6)(B)(i), is , Sept. 26, 1973, , as amended, which is classified generally to chapter 16 (§ 701 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section of Title and Tables. Section 212 of Public Law 93–66, referred to in subsec. (d)(9), is set out as a note under section of Title , The Public Health and Welfare. Act of June 6, 1933, referred to in subsec. (d)(11), is act June 6, 1933, ch. 49, , as amended, popularly known as the Wagner-Peyser Act, which is classified generally to chapter 4B (§ 49 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section of Title and Tables.

Prior Provisions
A prior section , added , title I, § 102(a), June 28, 1968, ; amended , § 5(a), Aug. 7, 1969, ; , title III, § 301(b)(5), title VII, § 701(a), Dec. 30, 1969, , 657, related to the imposition of a tax surcharge, prior to repeal by , title XIX, § 1901(a)(7), Oct. 4, 1976, .

Amendments
2002—Subsec. (c)(4)(B). substituted “2003” for “2001”. 2000—Subsec. (d)(2)(B). , § 1(a)(7) [title III, § 316(a)], substituted “program funded” for “plan approved” and struck out “(relating to assistance for needy families with minor children)” after “Social Security Act”. Subsec. (d)(5)(A)(ii). , § 1(a)(7) [title I, § 102(a)], substituted “empowerment zone, enterprise community, or renewal community” for “empowerment zone or enterprise community”. Subsec. (d)(5)(B). , § 1(a)(7) [title I, § 102(a), (c)], inserted “or community” after “zone” in heading and substituted “empowerment zone, enterprise community, or renewal community” for “empowerment zone or enterprise community” in text. Subsec. (d)(7)(A)(iv). , § 1(a)(7) [title I, § 102(b)], substituted “empowerment zone, enterprise community, or renewal community” for “empowerment zone or enterprise community”. Subsec. (d)(7)(C). , § 1(a)(7) [title I, § 102(c)], inserted “or community” after “zone” in heading. 1999—Subsec. (c)(4)(B). , § 505(a), substituted “December 31, 2001” for “June 30, 1999”. Subsec. (i)(2). , § 505(b), struck out “during which he was not a member of a targeted group” before period at end. 1998—Subsec. (c)(4)(B). , § 1002(a), substituted “June 30, 1999” for “June 30, 1998”. Subsec. (d)(6)(B)(i). , § 4006(c)(1), substituted “plan for employment” for “rehabilitation plan”. 1997—Subsec. (a). , § 603(d)(1), substituted “40 percent” for “35 percent”. Subsec. (c)(4)(B). , § 603(a), substituted “June 30, 1998” for “September 30, 1997”. Subsec. (d)(1)(H). , § 603(c)(1), added subpar. (H). Subsec. (d)(2)(A). , § 603(b)(1), substituted “for any 9 months during the 18-month period ending on the hiring date” for “for at least a 9-month period ending during the 9-month period ending on the hiring date”. Subsec. (d)(3)(A). , § 603(b)(2), amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “The term ‘qualified veteran’ means any veteran who is certified by the designated local agency as being— “(i) a member of a family receiving assistance under a IV–A program (as defined in paragraph (2)(B)) for at least a 9-month period ending during the 12-month period ending on the hiring date, or “(ii) a member of a family receiving assistance under a food stamp program under the Food Stamp Act of 1977 for at least a 3-month period ending during the 12-month period ending on the hiring date.” Subsec. (d)(9). , § 603(c)(2), added par. (9). Former par. (9) redesignated (10). repealed , § 110(l)(1). See 1996 Amendment note below. Subsec. (d)(10) to (12). , § 603(c)(2), redesignated pars. (9) to (11) as (10) to (12), respectively. Subsec. (i)(3). , § 603(d)(2), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “No wages shall be taken into account under subsection (a) with respect to any individual unless such individual either— “(A) is employed by the employer at least 180 days (20 days in the case of a qualified summer youth employee), or “(B) has completed at least 400 hours (120 hours in the case of a qualified summer youth employee) of services performed for the employer.” 1996—Subsec. (a). , § 1201(a), (e)(1), substituted “work opportunity credit” for “targeted jobs credit” and “35 percent” for “40 percent”. Subsec. (c)(1). , § 1201(f), struck out “, subsection (d)(8)(D),” after “this subsection”. Subsec. (c)(4). , § 1201(d), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “Termination.—The term ‘wages’ shall not include any amount paid or incurred to an individual who begins work for the employer after December 31, 1994.” Subsec. (d). , § 1201(b), reenacted heading without change and amended text generally, revising and restating as pars. (1) to (11) provisions formerly contained in pars. (1) to (16). Subsec. (d)(9). , § 110(l)(1), which directed amendment of par. (9) by striking all that follows “agency as” and inserting “being eligible for financial assistance under part A of title IV of the Social Security Act and as having continually received such financial assistance during the 90-day period which immediately precedes the date on which such individual is hired by the employer.”, was repealed by . Subsec. (g). , § 1201(e)(1), substituted “work opportunity credit” for “targeted jobs credit”. Subsec. (i)(3). , § 1201(c), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “Individuals not meeting minimum employment period.—No wages shall be taken into account under subsection (a) with respect to any individual unless such individual either— “(A) is employed by the employer at least 90 days (14 days in the case of an individual described in subsection (d)(12)), or “(B) has completed at least 120 hours (20 hours in the case of an individual described in subsection (d)(12)) of services performed for the employer.” Subsec. (j). , § 1201(e)(5), substituted “Work opportunity credit” for “Targeted jobs credit” in heading. 1993—Subsec. (c)(4). , § 13102(a), substituted “December 31, 1994” for “June 30, 1992”. Subsec. (i)(1)(A). , § 13302(d), inserted “, or, if the taxpayer is an entity other than a corporation, to any individual who owns, directly or indirectly, more than 50 percent of the capital and profits interests in the entity,” after “of the corporation”. 1991—Subsec. (c)(4). substituted “June 30, 1992” for “December 31, 1991”. 1990—Subsec. (c)(4). substituted “December 31, 1991” for “September 30, 1990”. 1989—Subsec. (c)(4). , § 7103(a), substituted “September 30, 1990” for “December 31, 1989”. Subsec. (d)(16)(C). , § 7103(c)(1), added subpar. (C). 1988—Subsec. (c)(2)(B). substituted “section ” for “section ”. Subsec. (c)(4). , § 4010(a), substituted “1989” for “1988”. Subsec. (d)(3)(B). , § 4010(c)(1), substituted “age 23” for “age 25”. Subsec. (d)(12)(B). , § 4010(d)(1), redesignated former cls. (ii) and (iii) as (i) and (ii), respectively, and struck out former cl. (i) which provided that subsection (a) shall be applied by substituting “85 percent” for “40 percent”. , § 1017(a), substituted “subsection (a)” for “subsection (a)(1)” in cl. (i). 1987—Subsec. (c)(3), (4). added par. (3) and redesignated former par. (3) as (4). 1986—Subsec. (a). , § 1701(b)(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “For purposes of section , the amount of the targeted jobs credit determined under this section for the taxable year shall be the sum of— “(1) 50 percent of the qualified first-year wages for such year, and “(2) 25 percent of the qualified second-year wages for such year.” Subsec. (b)(3), (4). , § 1701(b)(2)(A), redesignated par. (4) as (3) and struck out “, and the amount of the qualified second-year wages,” after “first-year wages” and struck out par. (3) which defined “qualified second-year wages”. Subsec. (c)(3). , § 1701(a), substituted “December 31, 1988” for “December 31, 1985”. Subsec. (d)(12)(B). , § 1701(b)(2)(B), in cl. (i), substituted “40 percent” for “50 percent”, struck out cl. (ii) which directed that subsecs. (a)(2) and (b)(3) were not to apply, redesignated cl. (iii) as cl. (ii), redesignated cl. (iv) as cl. (iii), and in cl. (iii) as so redesignated substituted “subsection (b)(3)” for “subsection (b)(4)”. Subsec. (i)(3). , § 1701(c), added par. (3). Subsec. (k). , § 1878(f)(1), redesignated subsec. (j) added by section 1041(c)(1) of and relating to treatment of successor employers, and employees performing services for other persons, as subsec. (k). 1984—Subsec. (a). , § 474(p)(1), substituted “For purposes of section , the amount of the targeted jobs credit determined under this section” for “The amount of the credit allowable by section ” in introductory provisions. Subsec. (b)(2). , § 1041(c)(4), struck out “(or, in the case of a vocational rehabilitation referral, the day the individual begins work for the employer on or after the beginning of such individual’s rehabilitation plan)” after “begins work for the employer”. Subsec. (c)(2). , § 2638(b), designated existing provisions as subpar. (A), inserted par. (2) heading, and added subpar. (B). Subsec. (c)(3). , § 1041(a), substituted “December 31, 1985” for “December 31, 1984”. Subsec. (d)(6)(B)(ii). , § 2663(j)(5)(A), substituted “Secretary of Health and Human Services” for “Secretary of Health Education and Welfare”. Subsec. (d)(11). , § 712(n), made determination respecting membership of a qualified summer youth employee or youth participating in a qualified cooperative education program with respect to an employer applicable for purposes of determining whether such individual is a member of another targeted group with respect to such employer. Subsec. (d)(12)(A)(ii). , § 1041(c)(3), substituted “(or if later, on May 1 of the calendar year involved)” for “(as defined in paragraph (14))”. Subsec. (d)(16)(A). , § 1041(c)(2), inserted “For purposes of the preceding sentence, if on or before the day on which such individual begins work for the employer, such individual has received from a designated local agency (or other agency or organization designated pursuant to a written agreement with such designated local agency) a written preliminary determination that such individual is a member of a targeted group, then ‘the fifth day’ shall be substituted for ‘the day’ in such sentence.” Subsec. (g). , § 474(p)(2), substituted “the targeted jobs credit determined under this subpart” for “the credit provided by section ”. Subsec. (j). , § 1041(c)(1), added subsec. (j) relating to treatment of successor employers, and employees performing services for other persons. , § 474(p)(3), added subsec. (j) relating to election to have targeted jobs credit not apply. 1983—Subsec. (d)(8)(D). , § 102(l)(1), substituted “clauses (i), (ii), and (iii) of subparagraph (A)” for “subparagraph (A)”. Subsec. (d)(9)(B). , § 102(l)(3), substituted “section 432 (b)(1) or 445” for “section 432 (b)(1)”. Subsec. (d)(11). , § 102(l)(4), substituted “the earlier of the month in which such determination occurs or the month in which the hiring date occurs” for “the month in which such determination occurs”. 1982—Subsec. (c)(3). , § 233(a), substituted “1984” for “1982”. Subsec. (d)(1)(J). , § 233(b)(3), added subpar. (J). Subsec. (d)(6)(B)(i)(II). , § 233(d), substituted “consists of money payments or voucher or scrip, and” for “consists of money payments”. Subsec. (d)(10). , § 233(c), inserted provision respecting nonapplicability of paragraph to individuals who begin work for the employer after December 31, 1982. Subsec. (d)(12) to (15). , § 233(b)(4), (5), added par. (12) and redesignated former pars. (12) to (15) as (13) to (16), respectively. Subsec. (d)(16). , § 233(b)(4), redesignated former par. (15) as (16). , § 233(f), substituted “on or before” for “before” in subpar. (A). 1981—Subsec. (c)(3), (4). , § 261(b)(2)(B)(ii), redesignated par. (4) as (3). Former par. (3), which excluded from term “wages” any amount paid or incurred by the employer to an individual with respect to whom the employer claims credit under section of this title, was struck out. , § 261(a), extended termination date to Dec. 31, 1982, from Dec. 31, 1981, and inserted “to an individual who begins work for the employer” after “paid or incurred”. Subsec. (d)(1)(H), (I). , § 261(b)(1), added subpars. (H) and (I). Subsec. (d)(3)(A)(ii). , § 261(b)(2)(B)(iii), substituted “paragraph (11)” for “paragraph (9)”. Subsec. (d)(4). , § 261(b)(2)(B)(iii), (3), in subpar. (B) inserted “and” after “States,” in subpar. (C) substituted “paragraph (11)” for “paragraph (9)”, and struck out “(D) not having attained the age of 35 on the hiring date.” Subsec. (d)(7)(B). , § 261(b)(2)(B)(iii), substituted “paragraph (11)” for “paragraph (9)”. Subsec. (d)(8)(A)(iv). Pub L. 97–34, § 261(b)(4), added cl. (iv). Subsec. (d)(9), (10). , § 261(b)(2)(A), added pars. (9) and (10) and redesignated former pars. (9) and (10) as (11) and (12), respectively. Subsec. (d)(11). , § 261(b)(2)(A), (c)(2), redesignated former par. (9) as (11), substituted “70 percent or less” for “less than 70 percent”, and provided for validity of any determination for 45-day period beginning on the date the determination is made. Former par. (11) redesignated (13). Subsec. (d)(12), (13). , § 261(b)(2)(A), redesignated former pars. (10) and (11) as pars. (12) and (13), respectively. Former par. (12) redesignated (14). Subsec. (d)(14). , § 261(f)(1)(A), substituted as definition for term “ ‘designated local agency’ means a State employment security agency established in accordance with the Act of June 6, 1933, as amended ( U.S.C. 49–49n)” for “ ‘designated local agency’ means the agency for any locality designated jointly by the Secretary and the Secretary of Labor to perform certification of employees for employers in that locality”. , § 261(b)(2)(A), redesignated former par. (12) as (14). Subsec. (d)(15). , § 261(c)(1), added par. (15). Subsec. (e). , § 261(e)(1), struck out subsec. (e) which set forth limitation that qualified first-year wages could not exceed 30 percent of FUTA wages for all employees. Subsec. (f). , § 261(e)(2), substituted “any taxable year” for “any year” in pars. (1) and (2) and struck out par. (3), defining “year” which is covered in pars. (1) and (2). Subsec. (g). , § 261(f)(1)(B), substituted “United States employment Service” for “Secretary of Labor” in heading and text. Subsec. (i). , § 261(d), added subsec. (i). 1980—Subsec. (c)(1). , § 103(a)(6)(E)(ii), substituted “, subsection (d)(8)(D), and subsection (h)(2)” for “subsection (h)(2)”. Subsec. (c)(2). , § 103(a)(6)(G)(iii), inserted “or incurred” after “amounts paid”. Subsec. (c)(4). , § 103(a)(6)(A), substituted “December 31, 1981” for “December 31, 1980”. Subsec. (d)(1)(E). , § 103(a)(6)(G)(iv), struck out “or” after “recipient,”. Subsec. (d)(4)(A)(i). , § 103(a)(6)(G)(v), substituted “active duty” for “active day”. Subsec. (d)(4)(B). , § 103(a)(6)(G)(vi), substituted “preemployment” for “premployment”. Subsec. (d)(5). , § 103(a)(6)(G)(vii), substituted “preemployment” for “pre-employment”. Subsec. (d)(8)(A). , § 103(a)(6)(F), substituted “age 20” for “age 19”. Subsec. (d)(8)(D). , § 103(a)(6)(E)(i), in heading substituted “Wages” for “Individual must be currently pursuing program” and in text substituted “In the case of remuneration” for “Wages shall be taken into account with respect to a qualified cooperative education program only if the wages are” and inserted “, wages, and unemployment insurance wages, shall be determined without regard to section ”. Subsec. (d)(12). , § 103(a)(6)(G)(viii), substituted “employers” for “employer”. Subsec. (e). , § 103(a)(6)(G)(ix), inserted “except as provided in subsection (h)(1)” after “the preceding sentence,”. 1978— amended section generally and limited allowance of credit to the hiring of seven target groups with high unemployment rates.

Effective Date of 2002 Amendment
, title VI, § 604(b), Mar. 9, 2002, , provided that: “The amendment made by subsection (a) [amending this section] shall apply to individuals who begin work for the employer after December 31, 2001.”

Effective Date of 2000 Amendment
, § 1(a)(7) [title I, § 102(d)], Dec. 21, 2000, , 2763A–600, provided that: “The amendments made by this section [amending this section] shall apply to individuals who begin work for the employer after December 31, 2001.” , § 1(a)(7) [title III, § 316(e)], Dec. 21, 2000, , 2763A–645, provided that: “The amendments made by this section [amending this section and sections , and of this title] shall take effect as if included in the provisions of the Small Business Job Protection Act of 1996 [] to which they relate.”

Effective Date of 1999 Amendment
, title V, § 505(c), Dec. 17, 1999, , provided that: “The amendments made by this section [amending this section and section of this title] shall apply to individuals who begin work for the employer after June 30, 1999.”

Effective Date of 1998 Amendment
, div. J, title I, § 1002(b), Oct. 21, 1998, , provided that: “The amendment made by this section [amending this section] shall apply to individuals who begin work for the employer after June 30, 1998.”

Effective Date of 1997 Amendments
Section 603(e) of provided that: “The amendments made by this section [amending this section] shall apply to individuals who begin work for the employer after September 30, 1997.” Section 5518(c) of provided that: “The amendments made by section 5514(a) of this Act [amending this section and sections , , , , and of this title] shall take effect as if the amendments had been included in section 110 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 [] at the time such section became law.”

Effective Date of 1996 Amendments
Amendment by effective July 1, 1997, with transition rules relating to State options to accelerate such date, rules relating to claims, actions, and proceedings commenced before such date, rules relating to closing out of accounts for terminated or substantially modified programs and continuance in office of Assistant Secretary for Family Support, and provisions relating to termination of entitlement under AFDC program, see section 116 of , as amended, set out as an Effective Date note under section of Title , The Public Health and Welfare. Amendment by applicable to individuals who begin work for the employer after Sept. 30, 1996, see section 1201(g) of , set out as a note under section of this title.

Effective Date of 1993 Amendment
Section 13102(b) of provided that: “The amendment made by subsection (a) [amending this section] shall apply to individuals who begin work for the employer after June 30, 1992.”

Effective Date of 1991 Amendment
Section 105(b) of provided that: “The amendment made by this section [amending this section] shall apply to individuals who begin work for the employer after December 31, 1991.”

Effective Date of 1990 Amendment
Section 11405(c) of provided that: “(1) Credit.—The amendment made by subsection (a) [amending this section] shall apply to individuals who begin work for the employer after September 30, 1990. “(2) Authorization.—The amendment made by subsection (b) [amending provisions set out below] shall apply to fiscal years beginning after 1990.”

Effective Date of 1989 Amendment
Section 7103(c)(2) of provided that: “The amendment made by paragraph (1) [amending this section] shall apply to individuals who begin work for the employer after December 31, 1989.”

Effective Date of 1988 Amendments
Amendment by section 1017(a) of effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see section 1019(a) of , set out as a note under section of this title. Section 4010(c)(2) of provided that: “The amendment made by paragraph (1) [amending this section] shall apply to individuals who begin work for the employer after December 31, 1988.” Section 4010(d)(2) of provided that: “The amendment made by paragraph (1) [amending this section] shall apply to individuals who begin work for the employer after December 31, 1988.” Amendment by effective Oct. 1, 1990, with provision for earlier effective dates in case of States making certain changes in their State plans and formally notifying the Secretary of Health and Human Services of their desire to become subject to the amendments made by title II of on the earlier effective dates, see section 204 of , set out as a note under section of Title , The Public Health and Welfare.

Effective Date of 1987 Amendment
Section 10601(b) of provided that: “The amendment made by subsection (a) [amending this section] shall apply to amounts paid or incurred on or after January 1, 1987, for services rendered on or after such date.”

Effective Date of 1986 Amendment
Section 1701(e) of provided that: “The amendments made by this section [amending this section and provisions set out below] shall apply with respect to individuals who begin work for the employer after December 31, 1985.” Amendment by section 1878(f)(1) of effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , div. A, to which such amendment relates, see section 1881 of , set out as a note under section of this title.

Effective Date of 1984 Amendment
Amendment by section –(3) of applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of , set out as a note under section of this title. Amendment by section 712 of effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, , to which such amendment relates, see section 715 of , set out as a note under section of this title. Section 1041(c)(5) of , as amended by , § 2, title XVIII, § 1878(f)(2), Oct. 22, 1986, , 2904, provided that: “(A) In general.—Except as provided in subparagraph (B), the amendments made by this section [amending this section] shall apply to individuals who begin work for the employer after the date of the enactment of this Act [July 18, 1984]. “(B) Special rule for employees performing services for other persons.—Paragraph (2) of section 51(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by this subsection) and the amendment made by paragraph (3) of this subsection [amending this section] shall apply to individuals who begin work for the employer after December 31, 1984.” Section 2638(c)(2) of provided that: “The amendments made by subsection (b) [amending this section] shall apply with respect to payments made on or after the date of the enactment of this Act [July 18, 1984].” Amendment by section 2663 of effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of , set out as a note under section of Title , The Public Health and Welfare.

Effective Date of 1983 Amendment
Section 102(l)(4) of provided that the amendment made by that section is effective with respect to certifications made after Jan. 12, 1983, with respect to individuals beginning work for an employer after May 11, 1982. Amendment by title I of effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, , to which such amendment relates, see section 109 of , set out as a note under section of this title.

Effective Date of 1982 Amendment
Section 233(f) of provided that the amendments made by that section are effective only with respect to individuals who begin work for the taxpayer after May 11, 1982. Section 233(g) of provided that: “(1) Subsection (b).—The amendments made by subsection (b) [amending this section] shall apply to amounts paid or incurred after April 30, 1983, to individuals beginning work for the employer after such date. “(2) Subsection (d).—The amendments made by subsection (d) [amending this section] shall apply to amounts paid or incurred after July 1, 1982, to individuals beginning work for the employer after such date.”

Effective Date of 1981 Amendment
Section 261(g) of , as amended by , title I, § 102(l)(2), Jan. 12, 1983, ; , § 2, Oct. 22, 1986, , provided that: “(1) Amendments relating to members of targeted groups.— “(A) In general.—Except as provided in subparagraphs (B), (C), and (D), the amendments made by subsections (b), (c)(2), and (d) [amending this section and section of this title] shall apply to wages paid or incurred with respect to individuals first beginning work for an employer after the date of the enactment of this Act [Aug. 13, 1981] in taxable years ending after such date. “(B) Eligible work incentive employees.—The amendments made by subsection (b)(2) [amending this section] to the extent relating to the designation of eligible work incentive employees (within the meaning of section [now 51(d)(10)] of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) as members of a targeted group and subsection (b)(2)(B)(ii) [amending this section] shall apply to taxable years beginning after December 31, 1981. In the case of an eligible work incentive employee, subsections (a) and (b) of section of such Code shall be applied for taxable years beginning after December 31, 1981, as if such employees had been members of a targeted group for taxable years beginning before January 1, 1982. “(C) Cooperative education program participants.—The amendments made by subsection (b)(4) [amending this section] shall apply to wages paid or incurred after December 31, 1981, in taxable years ending after such date. “(D) Designated local agency.—The amendments made by subsection (f)(1) [amending this section] shall take effect on the date 60 days after the date of the enactment of this act [Aug. 13, 1981]. “(2) Certifications.— “(A) In general.—The amendment made by subsection (c)(1) [amending this section] shall apply to all individuals whether such individuals began work for their employer before, on, or after the date of the enactment of this Act [Aug. 13, 1981]. “(B) Special rule for individuals who began work for the employer before 45th day before date of enactment.—In the case of any individual (other than an individual described in section 51(d)(8) of the Internal Revenue Code of 1986) who began work for the employer before the date 45 days before the date of the enactment of this Act [Aug. 13, 1981], paragraph (15) of section 51(d) of the Internal Revenue Code of 1986 (as added by subsection (c)(1)) shall be applied by substituting “July 23, 1981,” for the day on which such individual begins work for the employer. “(C) Individuals who begin work for employer within 45 days before or after date of enactment.—In the case of any individual (other than an individual described in section 51(d)(8) of the Internal Revenue Code of 1986) who begins work for the employer during the 90-day period beginning with the date 45 days before the date of the enactment of this Act [Aug. 13, 1981], and in the case of an individual described in section 51(d)(8) of such Code who begins work before the end of such 90-day period, paragraph (15) of section 51(d) of such Code (as added by subsection (c)(1)) shall be applied by substituting “the last day of the 90-day period beginning with the date 45 days before the date of the enactment of this Act” for the day on which such individual begins work for the employer. “(3) Limitation on qualified first-year wages.—The amendment made by subsection (e) [amending this section] shall apply to taxable years beginning after December 31, 1981.”

Effective Date of 1980 Amendment
Section 103(b)(1) of provided that: “The amendment made by subsection (a)(5)(F) [probably means subsec. (a)(6)(F), amending this section] shall apply to wages paid or incurred on or after November 27, 1979, in taxable years ending on or after such date.” Amendment by effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, , to which such amendment relates, see section 201 of , set out as a note under section of this title.

Effective Date of 1978 Amendment
Section 321(d)(1) of provided that: “Except as otherwise provided in this subsection, the amendments made by this section [amending this section and sections , , , and of this title] shall apply to amounts paid or incurred after December 31, 1978, in taxable years ending after such date.”

Effective Date
Section 202(e) of provided that: “The amendments made by this section [enacting this section and sections , , , and of this title and amending sections , , , , , , , , and of this title] shall apply to taxable years beginning after December 31, 1976, and to credit carrybacks from such years.”

Reference to Plan for Employment
, div. J, title IV, § 4006(c)(1), Oct. 21, 1998, , provided that: “The reference to ‘plan for employment’ in such clause [ U.S.C. ] shall be treated as including a reference to the rehabilitation plan referred to in such clause as in effect before the amendment made by the preceding sentence.”

Authorization of Appropriations
Section 261(f)(2) of , as amended by , title II, § 233(e), Sept. 3, 1982, ; , div. A, title X, § 1041(b), July 18, 1984, ; , title XVII, § 1701(d), Oct. 22, 1986, ; , title IV, § 4010(b), Nov. 10, 1988, ; , title VII, § 7103(b), Dec. 19, 1989, ; , title XI, § 11405(b), Nov. 5, 1990, , provided that: “There is authorized to be appropriated for each fiscal year such sums as may be necessary, to carry out the functions described by the amendments made by paragraph (1) [amending this section], except that, of the amounts appropriated pursuant to this paragraph— “(A) $5,000,000 shall be used to test whether individuals certified as members of targeted groups under section 51 of such Code are eligible for such certification (including the use of statistical sampling techniques), and “(B) the remainder shall be distributed under performance standards prescribed by the Secretary of Labor. The Secretary of Labor shall each calendar year beginning with calendar year 1983 report to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate with respect to the results of the testing conducted under subparagraph (A) during the preceding calendar year.” [For termination, effective May 15, 2000, of reporting provisions in section 261(f)(2) of , set out above, see section 3003 of , as amended, set out as a note under section of Title , Money and Finance, and page of House Document No. .] [Amendment by applicable to fiscal years beginning after 1990, see section 11405(c)(2) of , set out as an Effective Date of 1990 Amendment note above.]

Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of , as amended, set out as a note under section of this title.

Special Rules for Newly Targeted Groups
Section 321(d)(2) of , as amended by , title I, § 103(a)(6)(C), (G)(xi), Apr. 1, 1980, , 211; , § 2, Oct. 22, 1986, , provided that: “(A) Individual must be hired after september 26, 1978.—In the case of a member of a newly targeted group, for purposes of applying the amendments made by this section— “(i) such individual shall be taken into account for purposes of the credit allowable by section 44B of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] only if such individual is first hired by the employer after September 26, 1978, and “(ii) such individual shall be treated for purposes of such credit as having first begun work for the employer not earlier than January 1, 1979. “(B) Member of newly targeted group defined.—For purposes of subparagraph (A), an individual is a member of a newly targeted group if— “(i) such individual meets the requirements of paragraph (1) of section 51(d) of such Code, and “(ii) in the case of an individual meeting the requirements of subparagraph (A) of such paragraph (1), a credit was not claimed for such individual by the taxpayer for a taxable year beginning before January 1, 1979.”

Credit Allowable by Section 44B in Case of Taxable Year Beginning in 1978 and Ending After December 31, 1978
Section 321(d)(3) of , as amended by , title I, § 103(a)(6)(D), Apr. 1, 1980, ; , § 2, Oct. 22, 1986, , provided that: “In the case of a taxable year which begins in 1978 and ends after December 31, 1978, the amount of the credit determined under section 51 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be the sum of— “(A) the amount of the credit which would be so determined without regard to the amendments made by this section, plus “(B) the amount of the credit which would be so determined by reason of the amendments made by this section.”

Section Referred to in Other Sections
This section is referred to in sections , , , , , , , , , , , of this title; title section .

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