TARGETED JOBS CREDIT.

SEC. 105. TARGETED JOBS CREDIT. (a) In General.— Paragraph (4) of section 51(c) (relating to termination) is amended by striking “December 31, 1991” and inserting “June 30, 1992”. (b) Effective Date.— The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 1991.