Page:United States Statutes at Large Volume 94 Part 1.djvu/576

 94 STAT. 526

PUBLIC LAW 96-272—JUNE 17, 1980

"(i) to the jurisdictions of Puerto Rico, Guam, and the Virgin Islands, for purposes of payments under sections 3(a)(4) and (5), 42 USC 303, 603, 403(a)(3), 1003(a)(3) and (4), 1403(a)(3) and (4), and 1603(a)(4) and 1203, 1353, 1383 (5), with respect to services, the sums of $15,000,000, $500,000 and note. $500,000, respectively, and "(ii) to the jurisdiction of the Northern Mariana Islands, for purposes of payments under section 403(a)(3), with respect to 42 USC 603. services and for services programs for other individuals as defined by the Secretary, the sum of $100,000, in addition to any amounts otherwise available to such jurisdictions under this Act.". 42 USC 1397. (b) The last sentence of section 2001 of such Act is amended by inserting before the period at the end thereof the following: "(and to territorial jurisdictions as described in subsection (a)(2)(C) thereof)". 42 USC 1308, (c) Section 1108(a) of such Act is amended by striking out "section post, pp. 529, 530. 2002(a)(2)(D)" and inserting in lieu thereof '^section 2002(a)(2)(C)". PERMANENT EXTENSION OF PROVISIONS RELATING TO CHILD DAY CARE SERVICES AND WIN TAX CREDIT 42 USC 1397e-l note.

93 Stat. 1295. 26 USC 50B.

SEC. 208. (a) Section 4(d) of Public Law 96-178 is amended by striking out "during the period beginning October 1, 1979, and ending March 31, 1980" and inserting in lieu thereof "on or after October 1, 1979". (b)(1) Section 50B(i) of the Internal Revenue Code of 1954 (relating to special rules with respect to employment of day care workers) is amended to read as follows: "(i) SPECIAL RULES WITH RESPECT TO EMPLOYMENT OP DAY CARE WORKERS.— "(1) ELIGIBLE EMPLOYEE.—An individual who would be an

'eli^ble 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 is related to the provision of child day care services and is performed on either a full-time or part-time basis.

42 USC 1397. 26 USC 40. 26 USC 50A.

42 USC 1397f.

"(2) ALTERNATIVE COMPUTATION WITH RESPECT TO CHILD DAY CARE SERVICES ELIGIBLE EMPLOYEES PAID FROM FUNDS MADE AVAILABLE UNDER TITLE XX OF THE SOCIAL SECURITY ACT.—The amount

of the credit allowed a taxpayer under section 40, as determined under section 50A and 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, and with respect to whom the taxpayer is reimbursed (in whole or in part) from funds made available pursuant to section 2007 of the Social Security Act, at the option of the taxpayer shall be equal to 100 percent of the unreimbursed wages paid or incurred by the taxpayer with respect to such employee, but not more than the amount of the limitation in paragraph (4). "(3) UNREIMBURSED WAGES.—For purposes of this subsection, the term 'unreimbursed wages' means work incentive program expenses for which the taxpayer was not reimbursed under section 2007 of the Social Security Act or under any other grant or program.

�