Page:United States Statutes at Large Volume 93.djvu/1328

 93 STAT. 1296

Effective date. 26 USC 50B note. 26 USC SOB. 91 Stat. 1353; 92 Stat. 2763. 42 USC 1397a note.

Effective date. 42 USC 1397a note.

PUBLIC LAW 96-178—JAN. 2, 1980

reduced (but not below zero) so as to provide that such total does not exceed the lesser of $6,000 or 100 percent of the total expenses paid or incurred by him with respect to such employee.". (2) The amendment made by paragraph (1) shall become effective on the date of the enactment of this Act, and shall apply with respect to taxable years beginning after December 31, 1978, and before January 1, 1980. (3) Section 50B(a)(2)(B) of the Internal Revenue Code of 1954 as in effect prior to amendment by the Revenue Act of 1978 is amended, effective October 1, 1978, by striking out "October 1, 1978" and inserting in lieu thereof "January 1, 1979". (b) Paragraphs (1) and (2)(A) of section 3(c) of Public Law 94-401 are each amended by striking out "(other than the fiscal year ending September 30, 1979)". (c) Paragraphs (1) and (3)(B) of section 3(c) of Public Law 94-401 are each amended by striking out "Federal welfare recipient employment incentive expenses" each time it appears and inserting in lieu thereof in each instance "work incentive program expenses". (d) Section 3(c)(3)(B) of Public Law 94-401 is amended— (1) by striking out "Federal welfare recipient employment expenses" and inserting in lieu thereof "work incentive program expenses"; and (2) by striking out "section 50B(a)(2)" and inserting in lieu thereof "section 50B(a)(l)". (e) Section 3(c)(2)(B) of Public Law 94-401 is amended— (1) by striking out "$5,000" and inserting in lieu thereof "$6,000"; and (2) by striking out "$4,000" and inserting in lieu thereof "$5,000". (fKD The amendments made by subsection (b) shall become effective on the date of the enactment of this Act, and shall apply with respect to grants made to qualified providers of child day care services on or after October 1, 1978. (2) The amendments made by subsections (c), (d), and (e) shall become effective on the date of the enactment of this Act, and shall apply with respect to expenses paid or incurred after December 31, 1978. CHILD DAY CARE SERVICES

42 USC 1397a.

42 USC 1397f.

SEC. 4. (a) Section 2002(a)(1) of the Social Security Act is amended by inserting "100 per centum of the expenditures during that quarter (which are not in excess of 2 per centum of the limitation applicable to that State under paragraph (2)(A) for the fiscal year in which such quarter occurs) for grants to qualified providers under section 2007," after "an amount equal to". (b) Title XX of such Act is amended by redesignating section 2007 as section 2008 and inserting after section 2006 the following new section: "CHILD DAY CARE SERVICES

42 USC 1397e-l.

"SEC. 2007. (a) Subject to subsection (b), sums granted by a State to a qualified provider of child day care services (as defined in subsection (c)) to assist such provider in meeting its work incentive program expenses (as defined in subsection (c)) with respect to individuals employed in jobs related to the provision of child day care services in one or more child day care facilities of such provider, shall be deemed for purposes of section 2002 to constitute expenditures made by the

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