Pub. L. 116-94, div. Q, tit. I, subtit. D, sec. 143 (as amended)
WORK OPPORTUNITY CREDIT.
SEC. 143. WORK OPPORTUNITY CREDIT.
(a) In General.—Section 51(c)(4) is amended by striking “December 31, 2019” and inserting “December 31, 2020”.
(b) [26 U.S.C. 51 note] Effective Date.—The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2019.
- Cross-references to the US Code
- 26 U.S.C. 51 note