WORK OPPORTUNITY CREDIT.

SEC. 604. WORK OPPORTUNITY CREDIT. (a) In General.—Subparagraph (B) of section 51(c)(4) is amended by striking “2001” and inserting “2003”. (b) Effective Date.—The amendment made by subsection (a) shall apply to individuals who begin work for the employer after December 31, 2001.116 STAT. 60