26 U.S. Code Part IV, Subpart F - Rules for Computing Work Opportunity Credit

Sec. 51. Amount of credit. [51A. Repealed.] 52. Special rules.
Amendments

2006—Pub. L. 109–432, div. A, title I, § 105(e)(4)(B),Dec. 20, 2006, 120 Stat. 2937, struck out item 51A “Temporary incentives for employing long-term family assistance recipients”.
1997—Pub. L. 105–34, title VIII, § 801(b),Aug. 5, 1997, 111 Stat. 871, added item 51A.
1996—Pub. L. 104–188, title I, § 1201(e)(2),Aug. 20, 1996, 110 Stat. 1772, substituted “Work Opportunity Credit” for “Targeted Jobs Credit” in subpart heading.
1984—Pub. L. 98–369, div. A, title IV, § 474(n)(1), (2), (p)(9),July 18, 1984, 98 Stat. 833, 838, substituted “F” for “D” as subpart designation, substituted “Rules for Computing Targeted Jobs Credit” for “Rules for Computing Credit for Employment of Certain New Employees” in heading, and struck out item 53 “Limitation based on amount of tax”.

 

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