Page:United States Statutes at Large Volume 95.djvu/287

 PUBLIC LAW 97-34—AUG. 13, 1981

95 STAT. 261

which immediately precedes the date on which such individual is hired by the employer, or "(B) having been placed in employment under a work incentive program established under section 432(b)(1) of the Social Security Act. 42 USC 632. "(10) INVOLUNTARILY TERMINATED CETA EMPLOYEE.—The term 'involuntarily terminated CETA employee' means an individual who is certified by the designated local agency as having been involuntarily terminated after December 31, 1980, from employment financed in whole or in part under a program under part D of title II or title VI of the Comprehensive Employment and 29 USC 853, Training Act." 961.(B) CONFORMING AMENDMENTS.—

(i) Subsection (a) of section 50B (relating to definitions 26 USC 50B. and special rules) is amended by adding at the end thereof the following new paragraph: "(5) TERMINATION.—The term 'work incentive program expenses' shall not include any amount paid or incurred in any taxable year beginning after December 31, 1981." (ii) Subsection (c) of section 51 (defining wages) is amended by striking out paragraph (3) and redesignating paragraph (4) as paragraph (3). (iii) Paragraphs (3)(A)(ii), (4)(C), and (7)(B) of section 51(d) are each amended by striking out "paragraph (9)" 26 USC 51. and inserting in lieu thereof "paragraph (11)". (3) REMOVAL OF AGE LIMITATION ON VIETNAM VETERANS.—

Paragraph (4) of section 51(d) (relating to Vietnam veterans) is amended— (A) by inserting "and" at the end of subparagraph (B), (B) by striking out ", and" at the end of subparagraph (C) and inserting in lieu thereof a period, and (C) by striking out subparagraph (D). (4) YOUTHS PARTICIPATING IN QUALIFIED COOPERATIVE EDUCATION PROGRAMS MUST BE ECONOMICALLY DISADVANTAGED.—Sub-

paragraph (A) of section 51(d)(8) is amended by striking out and at the end of clause (ii), by striking out the period at the end of clause (iii) and inserting in lieu thereof ", and", and by adding at the end thereof the following new clause: "(iv) being a member of an economically disadvantaged family (as determined under paragraph (11))." (c) CERTIFICATIONS.— (1) CERTIFICATIONS MUST BE MADE BEFORE EMPLOYEE BEGINS

WORK, ETC.—Subsection (d) of section 51 is amended by adding at the end thereof the following new paragraph: "(15) SPECIAL RULES FOR CERTIFICATIONS.—

"(A) IN GENERAL.—An individual shall not be treated as a member of a targeted group unless, before the day on which such individual begins work for the employer, the employer— "(i) has received a certification from a designated local agency that such individual is a member of a targeted group, or "(ii) has requested in writing such certification from the designated local agency. "(B) INCORRECT CERTIFICATIONS.—If—

"(i) an individual has been certified as a member of a targeted group, and

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