Page:United States Statutes at Large Volume 94 Part 1.djvu/261

 PUBLIC LAW 96-222—APR. 1, 1980 (xi) Subparagraph (B) of section 321(d)(2) of the Revenue Act of 1978 is amended by striking out clauses (i) and (ii) and inserting in lieu thereof the following: "(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." (xii) Paragraph (4) of section 321(d) of the Revenue Act of 1978 is amended by striking out "subsection (u)(2)" and inserting in lieu thereof "subsection (c)(2)". (xiii) Section 383 and subsection (a) of section 6411 are each amended by striking out "section 53(c)" and inserting in lieu thereof "section 53(b)". (7) AMENDMENTS RELATED TO SECTION 322 OF THE ACT.—

94 STAT. 211 26 USC 51 note.

26 USC 53 note. 26 USC 383, ^^^^• 92 Stat. 2836.

(A) CLARIFICATION OF EFFECTIVE DATE.—Paragraph (1) of

section 322(e) of the Revenue Act of 1978 (relating to effec- 26 USC 50A note. tive date) is amended by adding at the end thereof the following new sentence: For purposes of applying section 50A(a)(2) of the Internal Revenue Code of 1954 with respect to a taxable year beginning before January 1, 1979, the rules of sections 50A(a)(4), 50A(a)(5), and 50B(e)(3) of such Code (as in effect on the day before the date of the enactment of this Act) shall apply." (B) TRANSITIONAL RULE FOR EMPLOYEES HIRED AFTER SEPTEMBER 26, 1978.—Subparagraph (B) of section 322(e)(2) of

the Revenue Act of 1978 (relating to eligible employees hired after September 26, 1978) is amended— (i) by striking out "September 27, 1978," and inserting in lieu thereof "September 26, 1978, for purposes of applying the amendments made by this section,"; and (ii) by striking out "January 1, 1979." and inserting in lieu thereof "January 1, 1979, and any wages paid or incurred after December 31, 1978, with respect to such individual shall be considered to be attributable to services rendered after that date." (C) FEDERAL WELFARE RECIPIENT EMPLOYMENT INCENTIVE

EXPENSES.—Effective with respect to wages paid or incurred after September 30, 1978, and before January 1, 1979, subparagraph (B) of section 50B(a)(2) (relating to work incen- 26 USC 50B. tive program expenses), as in effect before the amendments made by section 322 of the Revenue Act of 1978, is amended by 92 Stat. 2836. striking out "October 1, 1978" and inserting in lieu thereof "January 1, 1979". (D) CLERICAL AMENDMENTS.—

(i) Subparagraph (C) of section 50A(a)(4) (relating to 26 USC 50A. limitation with respect to nonbusiness eligible employees) is amended by striking out " '$6,000' and" and inserting in lieu thereof " '$6,000' for". (ii) Subparagraph (B) of section 50B(g)(2) is amended 26 USC 50B. by striking out "giving to such credit" and inserting in lieu thereof "giving rise to such credit". (iii) Clause (i) of section 50B(h)(l)(A) is amended by striking out "9-day" and inserting in lieu thereof "90day".

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