Page:United States Statutes at Large Volume 95.djvu/289

 PUBLIC LAW 97-34—AUG. 13, 1981

95 STAT. 263

in accordance with the Act of June 6, 1933, as amended (29 U.S.C. 49-49n)." (B) NOTIFICATION.—Subsection (g) of section 51 (relating to 26 USC 5i. notification of employers) is amended by striking out "Secretary of Labor" each place it appears in the heading and text and inserting in lieu thereof "United States Employment Service". (2) AUTHORIZATION OF APPROPRIATIONS.—There is authorized to 26 USC 5i note. be appropriated for fiscal year 1982 the sum of $30,000,000 to carry out the functions described by the amendments made by paragraph (1), except that, of the amounts appropriated pursuant to this paragraph— (A) $5,000,000 shall be used to test whether individuals certified as members of targeted groups under section 51 of such Code are eligible for such certification (including the use of statistical sampling techniques), and (B) the remainder shall be distributed under performance standards prescribed by the Secretary of Labor. (g) EFFECTIVE DATES.— 26 USC 5i note. (1) AMENDMENTS RELATING TO MEMBERS OF TARGETED GROUPS.—

(A) IN GENERAL.—Except as provided in subparagraphs (B), (C), and (D), the amendments made by subsections (b), (c)(2), and (d) shall apply to wages paid or incurred with respect to individuals first beginning work for an employer after the date of the enactment of this Act in taxable years ending after such date. (B) ELIGIBLE WORK INCENTIVE EMPLOYEES.—The amendments made by subsection (b)(2)(A) to the extent relating to the designation of eligible work incentive employees (within the meaning of section 51(d)(9) of the Internal Revenue Code of 1954) as members of a targeted group and subsection (b)(2)(B)(ii) shall apply to taxable years beginning after December 31, 1981. In the case of an eligible work incentive employee, subsections (a) and (b) of section 51 of such Code shall be applied for taxable years beginning after December 31, 1981, as if such employees had been members of a targeted group for taxable years beginning before January 1, 1982. (C) COOPERATIVE EDUCATION PROGRAM PARTICIPANTS.—The

amendments made by subsection (b)(4) shall apply to wages paid or incurred after December 31, 1981, in taxable years ending after such date. (D) DESIGNATED LOCAL AGENCY.—The amendments made by subsection (f)(1) shall take effect on the date 60 days after the date of the enactment of this Act. (2) CERTIFICATIONS.—

(A) IN GENERAL.—The amendment made by subsection (c)(1) shall apply to all individuals whether such individuals began work for their employer before, on, or after the date of the enactment of this Act. (B) SPECIAL RULE FOR INDIVIDUALS WHO BEGAN WORK FOR THE EMPLOYER BEFORE 45TH DAY BEFORE DATE OF ENACT-

MENT.—In the case of any individual (other than an individual described in section 51(d)(8) of the Internal Revenue Code of 1954) who began work for the employer before the date 45 days before the date of the enactment of this Act, paragraph (15) of section 51(d) of the Internal Revenue Code of 1954 (as added by subsection (c)(1)) shall be applied by

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