Pub. L. 92–178, title VI, § 601(b)85 Stat. 554Pub. L. 93–406, title II88 Stat. 957Pub. L. 94–12, title IV, § 401(a)(1)89 Stat. 45Pub. L. 94–401, § 4(a)90 Stat. 1217Pub. L. 94–455, title V, § 503(b)(4)90 Stat. 1562Pub. L. 95–600, title III, § 322(a)92 Stat. 2836Pub. L. 96–178, § 6(c)(1)93 Stat. 1298Pub. L. 96–222, title I, § 103(a)(7)(D)(i)94 Stat. 211Pub. L. 97–34, title II, § 207(c)(1)95 Stat. 225Pub. L. 97–248, title I, § 265(b)(2)(A)(ii)96 Stat. 547Pub. L. 97–354, § 5(a)(9)96 Stat. 1693Section 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. 556Pub. L. 94–12, title III, § 302(c)(4)89 Stat. 44Pub. L. 94–401, § 4(b)90 Stat. 1218Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 95–171, § 1(e)91 Stat. 1353Pub. L. 95–600, title III, § 322(d)92 Stat. 2837Pub. L. 96–17893 Stat. 1295Pub. L. 96–222, title I, § 103(a)(5)94 Stat. 209Pub. L. 96–272, title II, § 208(b)(1)94 Stat. 526Pub. L. 97–34, title II, § 261(b)(2)(B)(i)95 Stat. 261Pub. L. 97–354, § 5(a)(10)96 Stat. 1693Pub. L. 101–239, title VII, § 7644103 Stat. 2381Section 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. 2381Subsequent 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 .