EXTENSION AND MODIFICATION OF TARGETED JOBS CREDIT.

SEC. 7103. EXTENSION AND MODIFICATION OF TARGETED JOBS CREDIT. (a) Extension.—Paragraph (4) of section 51(c) (relating to termination) is amended by striking “December 31, 1989” and inserting “September 30, 1990”. (b) Extension of Authorization.—Paragraph (2) of section 261(f) of the Economic Recovery Tax Act of 1981 is amended by striking “and 1989” and inserting “1989, and 1990”. (c) Modification or Request for Certification.— (1) In general.—Paragraph (16) of section 51(d) is amended by adding at the end thereof the following new subparagraph: “(C) Employer request must specify potential basis for eligibility.—In any request for a certification of an individual as a member of a targeted group, the employer shall— “(i) specify each subparagraph (but not more than 2) of paragraph (1) by reason of which the employer believes that such individual is such a member, and “(ii) certify that a good faith effort was made to determine that such individual is such a member.” (2) Effective date.—The amendment made by paragraph (1) shall apply to individuals who begin work for the employer after December 31, 1989.