Page:United States Statutes at Large Volume 94 Part 1.djvu/577

 PUBLIC LAW 96-272—JUNE 17, 1980

94 STAT. 527

"(4) LIMITATION.—The amount of the credit, as determined under paragraph (2), with respect to any employee shall not exceed the lesser of— "(A) an amount equal to $6,000 minus the amount of the funds reimbursed to the taxpayer with respect to such employee from funds made avauable pursuant to section 2007 of the Social Security Act; or "(B) with respect to work incentive program expenses attributable to service rendered— "(i) during the one-year period which begins on the day such employee begins work for the taxpayer, an amount equal to the lesser of— "a) $3,000, or "(li) 50 percent of the sum of the amount of the unreimbursed wages of such employee and the amount reimbursed to the taxpayer with respect to such employee from funds made available pursuant to section 2007 of the Social Security Act; or "(ii) during the one-year period which begins on the day after the last day of the one-year period described in clause (i), an amount equal to the lesser of— "a) $1,500, or "(II) 25 percent of the sum of the amount of the unreimbursed wages of such employee and the amount reimbursed to the taxpayer with respect to such employee from funds made available pursuant to section 2007 of the Social Security Act.". (2) Section 50B(h)(l)(B) of such Code is amended by inserting "(except as provided in subsection (i))" after "full-time basis". (3)(A) The amendments made by paragraphs (1) and (2) shall be effective with respect to taxable years begmning after December 31, 1979. (B) The redesignation of subsection (i) of section 50B of the Internal Revenue Code of 1954 as subsection 0) by section 3(a)(l) of Public Law 96-178, shall remain in effect with respect to taxable years beginning after December 31, 1979.

42 USC i397f.

26 USC SOB. Sf^^^^^'^.i^*® ^^ ^^ ^"^ '^''^• 26 USC SOB note. ^^ ^tat. 1295.

PERMANENT EXTENSION OF PROVISIONS RELATING TO SERVICES FOR ALCOHOUCS AND DRUG ADDICTS

SEC. 209. Section 5(b) of Public Law 96-178 is amended by striking f^ ftet 1297. out "during the period begmning October 1, 1978, and ending March ^0^ 31, 1980" and inserting in lieu thereof "on or after October 1, 1978". TITLE ffl-OTHER SOCIAL SECURITY ACT PROVISIONS PERMANENT EXTENSION OF PROVISIONS RELATING TO CHILD SUPPORT ENFORCEMENT

SEC. 301. (a) Section 2(b) of Public Law 96-178 is amended by fJ^^^lF^' Striking out "during the period beginning October 1, 1978, and ending ^^ ^^^ ^^^ "°*® March 31, 1980" and h serting in lieu thereof "on or after October 1, 1978". (b) Section 452(a)(10) of the Social Security Act is amended by 42 USC 6S2. adding at the end thereof (after and below subparagraph (H)) the following new sentence:

79-194

O—81—pt. 1

37: QL3

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