Page:United States Statutes at Large Volume 93.djvu/1327

 PUBLIC LAW 96-178—JAN. 2, 1980

93 STAT. 1295

Public Law 96-178 96th Congress An Act To extend for one year the provisions of law relating to the business expenses of State legislators.

Jan. 2, 1980 [H.R. 3091]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That subsections (a)State legislators' and (d) of section 604 of the Tax Reform Act of 1976 (Public Law business 94-455) are each amended by striking out "January 1, 1978" and expenses, of provisions inserting in lieu thereof "January 1, 1979". law, extension. 26 USC 162 note. CHILD SUPPORT ENFORCEMENT

SEC. 2. (a) Section 455(a) of the Social Security Act is amended— 42 USC 655. (1) by striking out the semicolon at the end of paragraph (2) and inserting in lieu of such semicolon a period, and (2) by striking out all that follows paragraph (2). (b) This section shall become effective on the date of the enactment Effective date. of this Act, and shall apply with respect to services furnished during 42 USC 655 note. the period beginning October 1, 1978, and ending March 31, 1980. WIN CREDIT

SEC. 3. (a)(1) Section SOB of the Internal Revenue Code of 1954 is 26 USC 50B amended by redesignating subsection (i) as subsection 0) and by adding after subsection (h) the following new subsection: "(i) SPECIAL RULES WITH RESPECT TO EMPLOYMENT OF DAY CARE WORKERS.—

"(1) EuGiBLE EMPLOYEE.—An individual who would be an 'eligible employee' (as that term is defined for purposes of this section) except for the fact that such individual's employment is not on a substantially full-time basis, shall be deemed to be an eligible employee as so defined, if such employee's employment consists of services performed in connection with a child day care program of the taxpayer, on either a full-time or part-time basis. "(2) ALTERNATIVE LIMITATION WITH RESPECT TO CHILD DAY CARE

SERVICES ELIGIBLE EMPLOYEES.—The amount of the credit allowed a taxpayer under the preceding provisions of this section with respect to work incentive program expenses paid or incurred by him with respect to an eligible employee whose services are performed in connection with a child day care services program conducted by the taxpayer shall, at the election of the taxpayer, be determined by including (in computing the amount of such expenses so paid or incurred by him) any amount with respect to such employee for which he was reimbursed from funds made available pursuant to section 3(c) of Public Law 94-401 or section 42 USC 2007 of title XX of the Social Security Act, except that, if the total note. amount of such credit, as so computed, plus such amount reim- 42 USC bursed to him under such sections, exceeds the lesser of $6,000 or 100 percent of the total expenses paid or incurred by him with respect to such employee, the amount of such credit shall be

1397a 1397f.

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