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

Status message

There are 2 Updates Pending. Select the tab below to view.
Sec. 51. Amount of credit. [51A. Repealed.] 52. Special rules.

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”.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 512012112-240 [Sec.] 309(a)126 Stat. 2329
§ 51nt new2012112-240 [Sec.] 309(b)126 Stat. 2329


LII has no control over and does not endorse any external Internet site that contains links to or references LII.