Pub. L. 112-240, tit. III, sec. 309 (as amended)
EXTENSION OF WORK OPPORTUNITY TAX CREDIT.
SEC. 309. EXTENSION OF WORK OPPORTUNITY TAX CREDIT.
(a) In General.—Subparagraph (B) of section 51(c)(4) is amended by striking “after” and all that follows and inserting “after December 31, 2013”.
(b) Effective Date.—The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2011.