Pub. L. 105-277, div. J, tit. I, subtit. A, sec. 1002
WORK OPPORTUNITY CREDIT.
SEC. 1002. WORK OPPORTUNITY CREDIT. (a) Temporary Extension.—Subparagraph (B) of section 51(c)(4) (relating to termination) is amended by striking “June 30, 1998” and inserting “June 30, 1999”. (b) Effective Date.—The amendment made by this section shall apply to individuals who begin work for the employer after June 30,1998.