Page:United States Statutes at Large Volume 98 Part 1.djvu/1192

 98 STAT. 1144

42 USC 614. 26 USC 51.

PUBLIC LAW 98-369—JULY 18, 1984

of months in which such individual wsis employed in such program.". (4) Section 414(h) of such Act is amended by inserting "(except during any period in which such individual is employed under such work supplementation program)" before the period. (b) Section 51(c)(2) of the Internal Revenue Code of 1954 is amended to read as follows: "(2) ON-THE-JOB TRAINING AND WORK SUPPLEMENTATION PAYMENTS.— "(A) EXCLUSION FOR EMPLOYERS RECEIVING ON-THE-JOB TRAINING PAYMENTS.—The term 'wages' shall not include

any amounts paid or incurred by an employer for any period to any individual for whom the employer receives federally funded payments for on-the-job training of such individual for such period. "(B)

42 USC 614. Effective date. 42 USC 614 note, 26 USC 51 note.

REDUCTION FOR WORK SUPPLEMENTATION PAYMENTS

TO EMPLOYERS.—The amount of wages which would (but for this subparagraph) be qualified wages under this section for an employer with respect to an individual for a taxable year shall be reduced by an amount equal to the amount of the payments made to such employer (however utilized by such employer) with respect to such individual for such taxable year under a program established under section 414 of the Social Security Act.". (c)(1) The amendments made by subsection (a) shall become effective On the date of the enactment of this Act. (2) The amendments made by subsection (b) shall apply with respect to payments made on or after the date of the enactment of this Act. 3-YEAR E X T E N S I O N OF PROVISIONS FOR DISREGARDING IN-KIND ASSISTANCE

42 USC 602.

42 USC 1382a.

SEC. 2639. (a) Section 402(a)(36) of the Social Security Act is amended to read as follows: "(36) provide, at the option of the State, that in making the determination for any month under paragraph (7), the State agency shall not include as income any support or maintenance assistance furnished to or on behalf of the family which (as determined under regulations of the Secretary by such State agency as the chief executive officer of the State may designate) is based on need for such support and maintenance, including assistance received to assist in meeting the costs of home energy (including both heating and cooling), and which is (A) assistance furnished in kind by a private nonprofit agency, or (B) assistance furnished by a supplier of home heating oil or gas, by an entity whose revenues are primarily derived on a rate-of-return basis regulated by a State or Federal governmental entity, or by a municipal utility providing home energy.". (b) Section 1612(b)(13) of such Act is amended to read as follows: "(13) any support or maintenance assistance furnished to or on behalf of such individual (and spouse if any) which (as determined under regulations of the Secretary by such State agency as the chief executive officer of the State may designate) is based on need for such support or maintenance, including assistance received to assist in meeting the costs of home energy (including both heating and cooling), and which is (A) assistance

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