The Social Security Act, referred to in subsecs. (c)(2)(B) and (d)(2)(B), (6)(B)(iii), (9), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Part A of title IV of the Act is classified generally to part A (§ 601 et seq.) of subchapter IV of chapter 7 of Title 42, The Public Health and Welfare. Title XVI of the Act is classified generally to subchapter XVI (§ 1381 et seq.) of chapter 7 of Title 42. Section 482 of the Act, which was classified to section 682 of Title 42, was repealed by Pub. L. 104–193, title I, § 108(e),
Section 3111(d), referred to in subsec. (c)(5), was repealed by Pub. L. 115–141, div. U, title IV, § 401(b)(34),
The Food and Nutrition Act of 2008, referred to in subsec. (d)(3)(A)(i), (8)(A)(ii), is Pub. L. 88–525,
The Rehabilitation Act of 1973, referred to in subsec. (d)(6)(B)(i), is Pub. L. 93–112,
Section 212 of Public Law 93–66, referred to in subsec. (d)(9), is set out as a note under section 1382 of Title 42, The Public Health and Welfare.
Act of
Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.
A prior section 51, added Pub. L. 90–364, title I, § 102(a),
2020—Subsec. (c)(4). Pub. L. 116–260 substituted “
2019—Subsec. (c)(4). Pub. L. 116–94 substituted “
2018—Subsec. (c)(4). Pub. L. 115–141, § 401(a)(26), inserted period at end.
Subsec. (d)(3)(A)(ii)(II). Pub. L. 115–141, § 401(a)(27), inserted comma at end.
Subsec. (d)(8). Pub. L. 115–141, § 401(a)(28), substituted “supplemental nutrition assistance program benefits recipient” for “food stamp recipient” in heading.
Subsec. (i)(1)(A). Pub. L. 115–141, § 401(a)(29), substituted “entity” for “entity,”.
2015—Subsec. (c)(4). Pub. L. 114–113, § 142(a), substituted “
Subsec. (d)(1)(J). Pub. L. 114–113, § 142(b)(1), added subpar. (J).
Subsec. (d)(15). Pub. L. 114–113, § 142(b)(2), added par. (15).
2014—Subsec. (c)(4). Pub. L. 113–295 substituted “for the employer after
“(A) after
“(B) after
2013—Subsec. (c)(4)(B). Pub. L. 112–240 substituted “after
“(i)
“(ii)
2011—Subsec. (b)(3). Pub. L. 112–56, § 261(a), substituted “($12,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(I), $14,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(iv), and $24,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(II))” for “($12,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii))”.
Subsec. (c)(4)(B). Pub. L. 112–56, § 261(d), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “after
Subsec. (d)(3)(A)(iii), (iv). Pub. L. 112–56, § 261(b), added cls. (iii) and (iv).
Subsec. (d)(13)(D). Pub. L. 112–56, § 261(c), added subpar. (D).
2010—Subsec. (c)(4)(B). Pub. L. 111–312 substituted “
Subsec. (c)(5). Pub. L. 111–147 added par. (5).
2009—Subsec. (d)(14). Pub. L. 111–5 added par. (14).
2008—Subsec. (d)(1)(G). Pub. L. 110–246, § 4002(b)(1)(D), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food stamp”.
Subsec. (d)(3)(A)(i). Pub. L. 110–246, § 4002(b)(1)(A), (B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977” and “supplemental nutrition assistance program” for “food stamp program”.
Subsec. (d)(8)(A). Pub. L. 110–246, § 4002(b)(1)(D), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food stamp” in introductory provisions.
Subsec. (d)(8)(A)(ii)(I). Pub. L. 110–246, § 4002(b)(1)(A), (B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977” and “supplemental nutrition assistance program” for “food stamp program”.
Subsec. (d)(8)(A)(ii)(II). Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.
Subsec. (d)(8)(B). Pub. L. 110–246, § 4002(b)(1)(A), (2)(O), substituted “supplemental nutrition assistance program” for “food stamp program”.
2007—Subsec. (b)(3). Pub. L. 110–28, § 8211(d)(2), substituted “Limitation on” for “Only first $6,000 of” in heading and inserted “($12,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii))” before period at end.
Subsec. (c)(4)(B). Pub. L. 110–28, § 8211(a), substituted “
Subsec. (d)(1)(D). Pub. L. 110–28, § 8211(b)(2), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “a high-risk youth,”.
Subsec. (d)(3)(A). Pub. L. 110–28, § 8211(d)(1)(A), substituted “agency as—” and cls. (i) and (ii) for “agency as being 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)(3)(C). Pub. L. 110–28, § 8211(d)(1)(B), added subpar. (C).
Subsec. (d)(5). Pub. L. 110–28, § 8211(b)(1), amended heading and text of par. (5) generally. Prior to amendment, text read as follows:
“(A)
“(i) as having attained age 18 but not age 25 on the hiring date, and
“(ii) as having his principal place of abode within an empowerment zone, enterprise community, or renewal community.
“(B)
Subsec. (d)(6)(B)(iii). Pub. L. 110–28, § 8211(c), added cl. (iii).
2006—Subsec. (c)(4)(B). Pub. L. 109–432, § 105(a), substituted “2007” for “2005”.
Subsec. (d)(1)(I). Pub. L. 109–432, § 105(e)(1), added subpar. (I).
Subsec. (d)(4). Pub. L. 109–432, § 105(b), inserted “and” at end of subpar. (A), substituted a period for “, and” at end of subpar. (B), and struck out subpar. (C) and concluding provisions which read as follows:
“(C) as being a member of a family which had an income during the 6 months immediately preceding the earlier of the month in which such income determination occurs or the month in which the hiring date occurs, which, on an annual basis, would be 70 percent or less of the Bureau of Labor Statistics lower living standard.
Any determination under subparagraph (C) shall be valid for the 45-day period beginning on the date such determination is made.”
Subsec. (d)(8)(A)(i). Pub. L. 109–432, § 105(c), substituted “40” for “25”.
Subsec. (d)(10) to (12). Pub. L. 109–432, § 105(e)(2), added par. (10) and redesignated former pars. (10) and (11) as (11) and (12), respectively. Former par. (12) redesignated (13).
Subsec. (d)(12)(A)(ii)(II). Pub. L. 109–432, § 105(d), substituted “28th day” for “21st day”.
Subsec. (d)(13). Pub. L. 109–432, § 105(e)(2), redesignated par. (12) as (13).
Subsec. (e). Pub. L. 109–432, § 105(e)(3), added subsec. (e).
2004—Subsec. (c)(4)(B). Pub. L. 108–311, § 303(a)(1), substituted “2005” for “2003”.
Subsec. (i)(1)(A), (B). Pub. L. 108–311, § 207(5)(A), substituted “subparagraphs (A) through (G) of section 152(d)(2)” for “paragraphs (1) through (8) of section 152(a)”.
Subsec. (i)(1)(C). Pub. L. 108–311, § 207(5)(B), substituted “152(d)(2)(H)” for “152(a)(9)”.
2002—Subsec. (c)(4)(B). Pub. L. 107–147 substituted “2003” for “2001”.
2000—Subsec. (d)(2)(B). Pub. L. 106–554, § 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). Pub. L. 106–554, § 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). Pub. L. 106–554, § 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). Pub. L. 106–554, § 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). Pub. L. 106–554, § 1(a)(7) [title I, § 102(c)], inserted “or community” after “zone” in heading.
1999—Subsec. (c)(4)(B). Pub. L. 106–170, § 505(a), substituted “
Subsec. (i)(2). Pub. L. 106–170, § 505(b), struck out “during which he was not a member of a targeted group” before period at end.
1998—Subsec. (c)(4)(B). Pub. L. 105–277, § 1002(a), substituted “
Subsec. (d)(6)(B)(i). Pub. L. 105–277, § 4006(c)(1), substituted “plan for employment” for “rehabilitation plan”.
1997—Subsec. (a). Pub. L. 105–34, § 603(d)(1), substituted “40 percent” for “35 percent”.
Subsec. (c)(4)(B). Pub. L. 105–34, § 603(a), substituted “
Subsec. (d)(1)(H). Pub. L. 105–34, § 603(c)(1), added subpar. (H).
Subsec. (d)(2)(A). Pub. L. 105–34, § 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). Pub. L. 105–34, § 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). Pub. L. 105–34, § 603(c)(2), added par. (9). Former par. (9) redesignated (10).
Pub. L. 105–33 repealed Pub. L. 104–193, § 110(l)(1). See 1996 Amendment note below.
Subsec. (d)(10) to (12). Pub. L. 105–34, § 603(c)(2), redesignated pars. (9) to (11) as (10) to (12), respectively.
Subsec. (i)(3). Pub. L. 105–34, § 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). Pub. L. 104–188, § 1201(a), (e)(1), substituted “work opportunity credit” for “targeted jobs credit” and “35 percent” for “40 percent”.
Subsec. (c)(1). Pub. L. 104–188, § 1201(f), struck out “, subsection (d)(8)(D),” after “this subsection”.
Subsec. (c)(4). Pub. L. 104–188, § 1201(d), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “
Subsec. (d). Pub. L. 104–188, § 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). Pub. L. 104–193, § 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 Pub. L. 105–33.
Subsec. (g). Pub. L. 104–188, § 1201(e)(1), substituted “work opportunity credit” for “targeted jobs credit”.
Subsec. (i)(3). Pub. L. 104–188, § 1201(c), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “
“(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). Pub. L. 104–188, § 1201(e)(5), substituted “Work opportunity credit” for “Targeted jobs credit” in heading.
1993—Subsec. (c)(4). Pub. L. 103–66, § 13102(a), substituted “
Subsec. (i)(1)(A). Pub. L. 103–66, § 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). Pub. L. 102–227 substituted “
1990—Subsec. (c)(4). Pub. L. 101–508 substituted “
1989—Subsec. (c)(4). Pub. L. 101–239, § 7103(a), substituted “
Subsec. (d)(16)(C). Pub. L. 101–239, § 7103(c)(1), added subpar. (C).
1988—Subsec. (c)(2)(B). Pub. L. 100–485 substituted “section 482(e)” for “section 414”.
Subsec. (c)(4). Pub. L. 100–647, § 4010(a), substituted “1989” for “1988”.
Subsec. (d)(3)(B). Pub. L. 100–647, § 4010(c)(1), substituted “age 23” for “age 25”.
Subsec. (d)(12)(B). Pub. L. 100–647, § 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”.
Pub. L. 100–647, § 1017(a), substituted “subsection (a)” for “subsection (a)(1)” in cl. (i).
1987—Subsec. (c)(3), (4). Pub. L. 100–203 added par. (3) and redesignated former par. (3) as (4).
1986—Subsec. (a). Pub. L. 99–514, § 1701(b)(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “For purposes of section 38, 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). Pub. L. 99–514, § 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). Pub. L. 99–514, § 1701(a), substituted “
Subsec. (d)(12)(B). Pub. L. 99–514, § 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). Pub. L. 99–514, § 1701(c), added par. (3).
Subsec. (k). Pub. L. 99–514, § 1878(f)(1), redesignated subsec. (j) added by section 1041(c)(1) of Pub. L. 98–369 and relating to treatment of successor employers, and employees performing services for other persons, as subsec. (k).
1984—Subsec. (a). Pub. L. 98–369, § 474(p)(1), substituted “For purposes of section 38, the amount of the targeted jobs credit determined under this section” for “The amount of the credit allowable by section 44B” in introductory provisions.
Subsec. (b)(2). Pub. L. 98–369, § 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). Pub. L. 98–369, § 2638(b), designated existing provisions as subpar. (A), inserted par. (2) heading, and added subpar. (B).
Subsec. (c)(3). Pub. L. 98–369, § 1041(a), substituted “
Subsec. (d)(6)(B)(ii). Pub. L. 98–369, § 2663(j)(5)(A), substituted “Secretary of Health and Human Services” for “Secretary of Health Education and Welfare”.
Subsec. (d)(11). Pub. L. 98–369, § 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). Pub. L. 98–369, § 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). Pub. L. 98–369, § 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). Pub. L. 98–369, § 474(p)(2), substituted “the targeted jobs credit determined under this subpart” for “the credit provided by section 44B”.
Subsec. (j). Pub. L. 98–369, § 1041(c)(1), added subsec. (j) relating to treatment of successor employers, and employees performing services for other persons.
Pub. L. 98–369, § 474(p)(3), added subsec. (j) relating to election to have targeted jobs credit not apply.
1983—Subsec. (d)(8)(D). Pub. L. 97–448, § 102(l)(1), substituted “clauses (i), (ii), and (iii) of subparagraph (A)” for “subparagraph (A)”.
Subsec. (d)(9)(B). Pub. L. 97–448, § 102(l)(3), substituted “section 432(b)(1) or 445” for “section 432(b)(1)”.
Subsec. (d)(11). Pub. L. 97–448, § 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). Pub. L. 97–248, § 233(a), substituted “1984” for “1982”.
Subsec. (d)(1)(J). Pub. L. 97–248, § 233(b)(3), added subpar. (J).
Subsec. (d)(6)(B)(i)(II). Pub. L. 97–248, § 233(d), substituted “consists of money payments or voucher or scrip, and” for “consists of money payments”.
Subsec. (d)(10). Pub. L. 97–248, § 233(c), inserted provision respecting nonapplicability of paragraph to individuals who begin work for the employer after
Subsec. (d)(12) to (15). Pub. L. 97–248, § 233(b)(4), (5), added par. (12) and redesignated former pars. (12) to (15) as (13) to (16), respectively.
Subsec. (d)(16). Pub. L. 97–248, § 233(b)(4), redesignated former par. (15) as (16).
Pub. L. 97–248, § 233(f), substituted “on or before” for “before” in subpar. (A).
1981—Subsec. (c)(3), (4). Pub. L. 97–34, § 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 40 of this title, was struck out.
Pub. L. 97–34, § 261(a), extended termination date to
Subsec. (d)(1)(H), (I). Pub. L. 97–34, § 261(b)(1), added subpars. (H) and (I).
Subsec. (d)(3)(A)(ii). Pub. L. 97–34, § 261(b)(2)(B)(iii), substituted “paragraph (11)” for “paragraph (9)”.
Subsec. (d)(4). Pub. L. 97–34, § 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). Pub. L. 97–34, § 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). Pub. L. 97–34, § 261(b)(2)(A), added pars. (9) and (10) and redesignated former pars. (9) and (10) as (11) and (12), respectively.
Subsec. (d)(11). Pub. L. 97–34, § 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). Pub. L. 97–34, § 261(b)(2)(A), redesignated former pars. (10) and (11) as pars. (12) and (13), respectively. Former par. (12) redesignated (14).
Subsec. (d)(14). Pub. L. 97–34, § 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
Pub. L. 97–34, § 261(b)(2)(A), redesignated former par. (12) as (14).
Subsec. (d)(15). Pub. L. 97–34, § 261(c)(1), added par. (15).
Subsec. (e). Pub. L. 97–34, § 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). Pub. L. 97–34, § 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). Pub. L. 97–34, § 261(f)(1)(B), substituted “United States Employment Service” for “Secretary of Labor” in heading and text.
Subsec. (i). Pub. L. 97–34, § 261(d), added subsec. (i).
1980—Subsec. (c)(1). Pub. L. 96–222, § 103(a)(6)(E)(ii), substituted “, subsection (d)(8)(D), and subsection (h)(2)” for “subsection (h)(2)”.
Subsec. (c)(2). Pub. L. 96–222, § 103(a)(6)(G)(iii), inserted “or incurred” after “amounts paid”.
Subsec. (c)(4). Pub. L. 96–222, § 103(a)(6)(A), substituted “
Subsec. (d)(1)(E). Pub. L. 96–222, § 103(a)(6)(G)(iv), struck out “or” after “recipient,”.
Subsec. (d)(4)(A)(i). Pub. L. 96–222, § 103(a)(6)(G)(v), substituted “active duty” for “active day”.
Subsec. (d)(4)(B). Pub. L. 96–222, § 103(a)(6)(G)(vi), substituted “preemployment” for “premployment”.
Subsec. (d)(5). Pub. L. 96–222, § 103(a)(6)(G)(vii), substituted “preemployment” for “pre-employment”.
Subsec. (d)(8)(A). Pub. L. 96–222, § 103(a)(6)(F), substituted “age 20” for “age 19”.
Subsec. (d)(8)(D). Pub. L. 96–222, § 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 3306(c)(10)(C)”.
Subsec. (d)(12). Pub. L. 96–222, § 103(a)(6)(G)(viii), substituted “employers” for “employer”.
Subsec. (e). Pub. L. 96–222, § 103(a)(6)(G)(ix), inserted “except as provided in subsection (h)(1)” after “the preceding sentence,”.
1978—Pub. L. 95–600 amended section generally and limited allowance of credit to the hiring of seven target groups with high unemployment rates.
Pub. L. 116–260, div. EE, title I, § 113(b),
Pub. L. 116–94, div. Q, title I, § 143(b),
Pub. L. 114–113, div. Q, title I, § 142(c), “(1) The amendment made by subsection (a) [amending this section] shall apply to individuals who begin work for the employer after “(2) The amendments made by subsection (b) [amending this section] shall apply to individuals who begin work for the employer after
Pub. L. 113–295, div. A, title I, § 119(b),
Pub. L. 112–240, title III, § 309(b),
Pub. L. 112–56, title II, § 261(g),
Pub. L. 111–312, title VII, § 757(b),
Pub. L. 111–147, title I, § 101(e), “(1) Except as provided in paragraph (2), the amendments made by this subsection [probably should be “section”, amending this section and sections 3111 and 3221 of this title] shall apply to wages paid after the date of the enactment of this Act [“(2) The amendments made by subsection (d) [amending section 3221 of this title] shall apply to compensation paid after the date of the enactment of this Act.”
Pub. L. 111–5, div. B, title I, § 1221(b),
Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective
Amendment by section 4002(b)(1)(A), (B), (D), (2)(O) of Pub. L. 110–246 effective
Pub. L. 110–28, title VIII, § 8211(e),
Pub. L. 109–432, div. A, title I, § 105(f), “(1) Except as provided in paragraph (2), the amendments made by this section [amending this section and section 51A of this title and repealing section 51A of this title] shall apply to individuals who begin work for the employer after “(2) The amendments made by subsections (b), (c), (d), and (e) [amending this section and repealing section 51A of this title] shall apply to individuals who begin work for the employer after
Amendment by section 207(5) of Pub. L. 108–311 applicable to taxable years beginning after
Pub. L. 108–311, title III, § 303(b),
Pub. L. 107–147, title VI, § 604(b),
Pub. L. 106–554, § 1(a)(7) [title I, § 102(d)],
Pub. L. 106–554, § 1(a)(7) [title III, § 316(e)],
Pub. L. 106–170, title V, § 505(c),
Pub. L. 105–277, div. J, title I, § 1002(b),
Pub. L. 105–34, title VI, § 603(e),
Pub. L. 105–33, title V, § 5518(c),
Amendment by Pub. L. 104–193 effective
Amendment by Pub. L. 104–188 applicable to individuals who begin work for the employer after
Pub. L. 103–66, title XIII, § 13102(b),
Pub. L. 102–227, title I, § 105(b),
Pub. L. 101–508, title XI, § 11405(c), “(1) The amendment made by subsection (a) [amending this section] shall apply to individuals who begin work for the employer after “(2) The amendment made by subsection (b) [amending provisions set out below] shall apply to fiscal years beginning after 1990.”
Pub. L. 101–239, title VII, § 7103(c)(2),
Amendment by section 1017(a) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Pub. L. 100–647, title IV, § 4010(c)(2),
Pub. L. 100–647, title IV, § 4010(d)(2),
Amendment by Pub. L. 100–485 effective
Pub. L. 100–203, title X, § 10601(b),
Pub. L. 99–514, title XVII, § 1701(e),
Amendment by section 1878(f)(1) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Amendment by section 474(p)(1)–(3) of Pub. L. 98–369 applicable to taxable years beginning after
Amendment by section 712 of Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title.
Pub. L. 98–369, div. A, title X, § 1041(c)(5), “(A) 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 [“(B) 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
Pub. L. 98–369, div. B, title VI, § 2638(c)(2),
Amendment by section 2663 of Pub. L. 98–369 effective
Pub. L. 97–448, title I, § 102(l)(4),
Amendment by title I of Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title.
Pub. L. 97–248, title II, § 233(f),
Pub. L. 97–248, title II, § 233(g), “(1) The amendments made by subsection (b) [amending this section] shall apply to amounts paid or incurred after “(2) The amendments made by subsection (d) [amending this section] shall apply to amounts paid or incurred after
Pub. L. 97–34, title II, § 261(g), “(1) “(A) Except as provided in subparagraphs (B), (C), and (D), the amendments made by subsections (b), (c)(2), and (d) [amending this section and section 50B 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 [“(B) 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 51(d)(9) [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 “(C) The amendments made by subsection (b)(4) [amending this section] shall apply to wages paid or incurred after “(D) 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 [“(2) “(A) 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 [“(B) 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 [“(C) 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 [“(3) The amendment made by subsection (e) [amending this section] shall apply to taxable years beginning after
Pub. L. 96–222, title I, § 103(b)(1),
Amendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as a note under section 32 of this title.
Pub. L. 95–600, title III, § 321(d)(1),
Pub. L. 95–30, title II, § 202(e),
Pub. L. 112–56, title II, § 261(f), “(1) “(A) The Secretary of the Treasury shall pay to each possession of the United States with a mirror code tax system amounts equal to the loss to that possession by reason of the amendments made by this section [amending this section and sections 52 and 3111 of this title]. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession of the United States.“(B) The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system the amount estimated by the Secretary of the Treasury as being equal to the loss to that possession that would have occurred by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply with respect to any possession of the United States unless such possession establishes to the satisfaction of the Secretary that the possession has implemented (or, at the discretion of the Secretary, will implement) an income tax benefit which is substantially equivalent to the income tax credit in effect after the amendments made by this section.“(2) The credit allowed against United States income taxes for any taxable year under the amendments made by this section to section 51 of the Internal Revenue Code of 1986 [26 U.S.C. 51] to any person with respect to any qualified veteran shall be reduced by the amount of any credit (or other tax benefit described in paragraph (1)(B)) allowed to such person against income taxes imposed by the possession of the United States by reason of this subsection with respect to such qualified veteran for such taxable year.“(3) “(A) For purposes of this subsection, the term ‘possession of the United States’ includes American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and the United States Virgin Islands.“(B) For purposes of this subsection, the term ‘mirror code tax system’ means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.“(C) For purposes of section 1324(b)(2) of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from credit provisions described in such section.”
Pub. L. 105–277, div. J, title IV, § 4006(c)(1),
Pub. L. 97–34, title II, § 261(f)(2), “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
[Amendment by Pub. L. 101–508 applicable to fiscal years beginning after 1990, see section 11405(c)(2) of Pub. L. 101–508, set out as an Effective Date of 1990 Amendment note above.]
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 Pub. L. 99–514 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
Pub. L. 95–600, title III, § 321(d)(2), “(A) 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 “(ii) such individual shall be treated for purposes of such credit as having first begun work for the employer not earlier than “(B)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
Pub. L. 95–600, title III, § 321(d)(3), “(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.”