Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. I, sec. 13102
TARGETED JOBS CREDIT.
SEC. 13102. TARGETED JOBS CREDIT. (a) Extension of Credit.— Paragraph (4) of section 51(c) (relating to termination) is amended by striking “June 30, 1992” and inserting “December 31, 1994”. (b) Effective Date.— The amendment made by subsection (a) shall apply to individuals who begin work for the employer after June 30, 1992.