Section 50A, added Pub. L. 92-178, title VI, Section 601(b), Dec. 10, 1971, 85 Stat. 554; amended Pub. L. 93-406, title II, Sections 2001(g)(2)(B), 2002(g)(2), 2005(c)(4), Sept. 2, 1974, 88 Stat. 957, 968, 991; Pub. L. 94-12, title IV, Section 401(a)(1), (2), Mar. 29, 1975, 89 Stat. 45; Pub. L. 94-401, Section 4(a), Sept. 7, 1976, 90 Stat. 1217; Pub. L. 94-455, title V, Section 503(b)(4), title XIX, Sections 1901(a)(6), (b)(1)(D), 1906(b)(13)(A), title XXI, Section 2107(a)(1)-(3), (b), (c), Oct. 4, 1976, 90 Stat. 1562, 1765, 1790, 1834, 1903, 1904; Pub. L. 95-600, title III, Section 322(a)-(c), Nov. 6, 1978, 92 Stat. 2836, 2837; Pub. L. 96-178, Section 6(c)(1), Jan. 2, 1980, 93 Stat. 1298; Pub. L. 96-222, title I, Section 103(a)(7)(D)(i), Apr. 1, 1980, 94 Stat. 211; Pub. L. 97-34, title II, Section 207(c)(1), Aug. 13, 1981, 95 Stat. 225; Pub. L. 97-248, title I, Section 265(b)(2)(A)(ii), Sept. 3, 1982, 96 Stat. 547; Pub. L. 97-354, Section 5(a)(9), Oct. 19, 1982, 96 Stat. 1693, provided for a credit for expenses of work incentive programs, for the determination of the amount of that credit, and for the carryover and carryback of unused credit.

Section 50B, added Pub. L. 92-178, title VI, Section 601(b), Dec. 10, 1971, 85 Stat. 556; amended Pub. L. 94-12, title III, Section 302(c)(4), title IV, Section 401(a)(3)-(5), Mar. 29, 1975, 89 Stat. 44, 46; Pub. L. 94-401, Section 4(b), Sept. 7, 1976, 90 Stat. 1218; Pub. L. 94-455, title XIX, Section 1906(b)(13)(A), title XXI, Section 2107(a)(4), (d)-(f), Oct. 4, 1976, 90 Stat. 1834, 1903, 1904; Pub. L. 95-171, Section 1(e), Nov. 12, 1977, 91 Stat. 1353; Pub. L. 95-600, title III, Section 322(d), Nov. 6, 1978, 92 Stat. 2837; Pub. L. 96-178, Sections 3(a)(1), (3), 6(c)(2), (3), Jan. 2, 1980, 93 Stat. 1295, 1298; Pub. L. 96-222, title I, Section 103(a)(5), (7)(C), (D)(ii), (iii), Apr. 1, 1980, 94 Stat. 209, 211; Pub. L. 96-272, title II, Section 208(b)(1), (2), June 17, 1980, 94 Stat. 526, 527; Pub. L. 97-34, title II, Section 261(b)(2)(B)(i), Aug. 13, 1981, 95 Stat. 261; Pub. L. 97-354, Section 5(a)(10), Oct. 19, 1982, 96 Stat. 1693; Pub. L. 101-239, title VII, Section 7644, Dec. 19, 1989, 103 Stat. 2381, provided for the definition of terms related to the expenses of work incentive programs, limitations on such expenses, and special rules to be applied in connection with the computation of the credit.

Subsequent to repeal, Pub. L. 101-239, title VII, Section 7644(a), Dec. 19, 1989, 103 Stat. 2381, provided that:

"(a) In General. -

So much of subparagraph (A) of section 50B(h)(1) of the Internal Revenue Code of 1954 (as in effect for taxable years beginning before January 1, 1982) as precedes clause (i) thereof is amended to read as follows:

"`(A) who has been certified (or for whom a written request for certification has been made) on or before the day the individual began work for the taxpayer by the Secretary of Labor or by the appropriate agency of State or local government as - '.

"(b) Effective Date. -

The amendment made by subsection (a) shall apply for purposes of credits first claimed after March 11, 1987."

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as an Effective Date of 1984 Amendment note under section 21 of this title.

Subpart F - Rules for Computing Work Opportunity Credit

Sec.

51.

Amount of credit.

[51A.

Repealed.]

52.

Special rules.

Amendments

2006 - Pub. L. 109-432, div. A, title I, Section 105(e)(4)(B), Dec. 20, 2006, 120 Stat. 2937, struck out item 51A "Temporary incentives for employing long-term family assistance recipients".

1997 - Pub. L. 105-34, title VIII, Section 801(b), Aug. 5, 1997, 111 Stat. 871, added item 51A.

1996 - Pub. L. 104-188, title I, Section 1201(e)(2), Aug. 20, 1996, 110 Stat. 1772, substituted "Work Opportunity Credit" for "Targeted Jobs Credit" in subpart heading.

1984 - Pub. L. 98-369, div. A, title IV, Section 474(n)(1), (2), (p)(9), July 18, 1984, 98 Stat. 833, 838, substituted "F" for "D" as subpart designation, substituted "Rules for Computing Targeted Jobs Credit" for "Rules for Computing Credit for Employment of Certain New Employees" in heading, and struck out item 53 "Limitation based on amount of tax".