Page:United States Statutes at Large Volume 94 Part 1.djvu/260

 94 STAT. 210 26 USC 51.

PUBLIC LAW 96-222—APR. 1, 1980 the credit determined under section 51 of the Internal Revenue Code of 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." (E) F U T A WAGES TO BE TREATED AS INCLUDING REMUNERATION OF YOUTH PARTICIPATING IN A COOPERATIVE EDUCATION PROGRAM.—

26 USC 51.

26 USC 3306.

(i) Subparagraph (D) of section 51(d)(8) (relating to members of targeted groups) is amended to read as follows: "(D) WAGES.—In the case of remuneration attributable to services performed while the individual meets the requirements of subparagraph (A), wages, and unemployment insurance wages, shall be determined without regard to section 3306(c)(10)(C)." (ii) Paragraph (1) of section 51(c) (defining wages) is amended by striking out "and subsection (h)(2)," and inserting in lieu thereof ", subsection (d)(8)(D), and subsection (h)(2),". (F) AGE REQUIREMENT FOR QUALIFIED COOPERATIVE EDUCA-

TION PROGRAMS.—Clause (i) of section 51(d)(8)(A) (defining youth participating in a qualified cooperative education program) is amended by striking out "19" and inserting in lieu thereof "20". (G) CLERICAL AMENDMENTS.—

26 USC 44B.

26 USC 51.

26 USC 6501. 92 Stat. 2830.

(i) Subsection (a) of section 44B is amended by striking out "at the taxpayer" and inserting in lieu thereof "of the taxpayer". (ii) Paragraph (2) of section 44B(c) is amended by striking out "may be" and inserting in lieu thereof "may by". (iii) Paragraph (2) of section 51(c) is amended by striking out amounts paid" and inserting in lieu thereof "amounts paid or incurred". (iv) Paragraph (1) of section 51(d) is amended by striking out "or" at the end of subparagraph (E). (v) Clause (i) of section 51(d)(4)(A) is amended by striking out "active day" and inserting in lieu thereof "active duty". (vi) Subparagraph (B) of section 51(d)(4) is amended by striking out premployment" and inserting in lieu thereof "premployment". (vii) Paragraph (5) of section 51(d) is amended by striking out "pre-employment" and inserting in lieu thereof "premployment. (viii) Paragraph (12) of section 51(d) is amended by striking out "employer" and inserting in lieu thereof "employers". (ix) The last sentence of section 51(e) is amended by inserting "except as provided in subsection (h)(1)," after "the preceding sentence,". (x) Section 6501 is amended by redesignating the subsection added by section 321(b)(2) of the Revenue Act of 1978 as subsection (p).

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