Section text and notes
Pub. L. 92–178, title VI, § 601(b)85 Stat. 554 Pub. L. 93–406, title II88 Stat. 957 Pub. L. 94–12, title IV, § 401(a)(1)89 Stat. 45 Pub. L. 94–401, § 4(a)90 Stat. 1217 Pub. L. 94–455, title V, § 503(b)(4)90 Stat. 1562 Pub. L. 95–600, title III, § 322(a)92 Stat. 2836 Pub. L. 96–178, § 6(c)(1)93 Stat. 1298 Pub. L. 96–222, title I, § 103(a)(7)(D)(i)94 Stat. 211 Pub. L. 97–34, title II, § 207(c)(1)95 Stat. 225 Pub. L. 97–248, title I, § 265(b)(2)(A)(ii)96 Stat. 547 Pub. L. 97–354, § 5(a)(9)96 Stat. 1693 Section 50A, added , , ; amended , §§ 2001(g)(2)(B), 2002(g)(2), 2005(c)(4), , , 968, 991; , (2), , ; , , ; , title XIX, §§ 1901(a)(6), (b)(1)(D), 1906(b)(13)(A), title XXI, § 2107(a)(1)–(3), (b), (c), , , 1765, 1790, 1834, 1903, 1904; –(c), , , 2837; , , ; , , ; , , ; , , ; , , , 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.
Pub. L. 92–178, title VI, § 601(b)85 Stat. 556 Pub. L. 94–12, title III, § 302(c)(4)89 Stat. 44 Pub. L. 94–401, § 4(b)90 Stat. 1218 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Pub. L. 95–171, § 1(e)91 Stat. 1353 Pub. L. 95–600, title III, § 322(d)92 Stat. 2837 Pub. L. 96–17893 Stat. 1295 Pub. L. 96–222, title I, § 103(a)(5)94 Stat. 209 Pub. L. 96–272, title II, § 208(b)(1)94 Stat. 526 Pub. L. 97–34, title II, § 261(b)(2)(B)(i)95 Stat. 261 Pub. L. 97–354, § 5(a)(10)96 Stat. 1693 Pub. L. 101–239, title VII, § 7644103 Stat. 2381 Section 50B, added , , ; amended , title IV, § 401(a)(3)–(5), , , 46; , , ; , title XXI, § 2107(a)(4), (d)–(f), , , 1903, 1904; , , ; , , ; , §§ 3(a)(1), (3), 6(c)(2), (3), , , 1298; , (7)(C), (D)(ii), (iii), , , 211; , (2), , , 527; , , ; , , ; , , , 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.
Pub. L. 101–239, title VII, § 7644(a)103 Stat. 2381 Subsequent to repeal, , , , provided that:
In General“(a) .—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 ) 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—’.
Effective Date“(b) .—The amendment made by subsection (a) shall apply for purposes of credits first claimed after .”
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 475(a) of Pub. L. 98–369section 21 of this titleRepeal applicable to taxable years beginning after , and to carrybacks from such years, see , set out as an Effective Date of 1984 Amendment note under .