Pub. L. 116-94, div. Q, tit. I, subtit. D, sec. 143
WORK OPPORTUNITY CREDIT.
SEC. 143. WORK OPPORTUNITY CREDIT.(a) In General.—Section 51(c)(4) is amended by striking “December 31, 2019” and inserting “December 31, 2020”.(b) Effective Date.—The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2019.