Amendments
2020—Subsec. (c)(4). Pub. L. 116–260 substituted “December 31, 2025” for “December 31, 2020”.
2019—Subsec. (c)(4). Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”.
2018—Subsec. (c)(4). Pub. L. 115–141, § 401(a)(26), inserted period at end.
Subsec. (d)(3)(A)(ii)(II). Pub. L. 115–141, § 401(a)(27), inserted comma at end.
Subsec. (d)(8). Pub. L. 115–141, § 401(a)(28), substituted “supplemental nutrition assistance program benefits recipient” for “food stamp recipient” in heading.
Subsec. (i)(1)(A). Pub. L. 115–141, § 401(a)(29), substituted “entity” for “entity,”.
2015—Subsec. (c)(4). Pub. L. 114–113, § 142(a), substituted “December 31, 2019” for “December 31, 2014”.
Subsec. (d)(1)(J). Pub. L. 114–113, § 142(b)(1), added subpar. (J).
Subsec. (d)(15). Pub. L. 114–113, § 142(b)(2), added par. (15).
2014—Subsec. (c)(4). Pub. L. 113–295 substituted “for the employer after December 31, 2014” for “for the employer—
“(A) after December 31, 1994, and before October 1, 1996, or
“(B) after December 31, 2013”.
2013—Subsec. (c)(4)(B). Pub. L. 112–240 substituted “after December 31, 2013” for “after—
“(i) December 31, 2012, in the case of a qualified veteran, and
“(ii) December 31, 2011, in the case of any other individual.”
2011—Subsec. (b)(3). Pub. L. 112–56, § 261(a), substituted “($12,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(I), $14,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(iv), and $24,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(II))” for “($12,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii))”.
Subsec. (c)(4)(B). Pub. L. 112–56, § 261(d), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “after December 31, 2011.”
Subsec. (d)(3)(A)(iii), (iv). Pub. L. 112–56, § 261(b), added cls. (iii) and (iv).
Subsec. (d)(13)(D). Pub. L. 112–56, § 261(c), added subpar. (D).
2010—Subsec. (c)(4)(B). Pub. L. 111–312 substituted “December 31, 2011” for “August 31, 2011”.
Subsec. (c)(5). Pub. L. 111–147 added par. (5).
2009—Subsec. (d)(14). Pub. L. 111–5 added par. (14).
2008—Subsec. (d)(1)(G). Pub. L. 110–246, § 4002(b)(1)(D), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food stamp”.
Subsec. (d)(3)(A)(i). Pub. L. 110–246, § 4002(b)(1)(A), (B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977” and “supplemental nutrition assistance program” for “food stamp program”.
Subsec. (d)(8)(A). Pub. L. 110–246, § 4002(b)(1)(D), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food stamp” in introductory provisions.
Subsec. (d)(8)(A)(ii)(I). Pub. L. 110–246, § 4002(b)(1)(A), (B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977” and “supplemental nutrition assistance program” for “food stamp program”.
Subsec. (d)(8)(A)(ii)(II). Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.
Subsec. (d)(8)(B). Pub. L. 110–246, § 4002(b)(1)(A), (2)(O), substituted “supplemental nutrition assistance program” for “food stamp program”.
2007—Subsec. (b)(3). Pub. L. 110–28, § 8211(d)(2), substituted “Limitation on” for “Only first $6,000 of” in heading and inserted “($12,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii))” before period at end.
Subsec. (c)(4)(B). Pub. L. 110–28, § 8211(a), substituted “August 31, 2011” for “December 31, 2007”.
Subsec. (d)(1)(D). Pub. L. 110–28, § 8211(b)(2), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “a high-risk youth,”.
Subsec. (d)(3)(A). Pub. L. 110–28, § 8211(d)(1)(A), substituted “agency as—” and cls. (i) and (ii) for “agency as being a member of a family receiving assistance under a food stamp program under the Food Stamp Act of 1977 for at least a 3-month period ending during the 12-month period ending on the hiring date.”
Subsec. (d)(3)(C). Pub. L. 110–28, § 8211(d)(1)(B), added subpar. (C).
Subsec. (d)(5). Pub. L. 110–28, § 8211(b)(1), amended heading and text of par. (5) generally. Prior to amendment, text read as follows:
“(A) In general.—The term ‘high-risk youth’ means any individual who is certified by the designated local agency—
“(i) as having attained age 18 but not age 25 on the hiring date, and
“(ii) as having his principal place of abode within an empowerment zone, enterprise community, or renewal community.
“(B) Youth must continue to reside in zone or community.—In the case of a high-risk youth, the term ‘qualified wages’ shall not include wages paid or incurred for services performed while such youth’s principal place of abode is outside an empowerment zone, enterprise community, or renewal community.”
Subsec. (d)(6)(B)(iii). Pub. L. 110–28, § 8211(c), added cl. (iii).
2006—Subsec. (c)(4)(B). Pub. L. 109–432, § 105(a), substituted “2007” for “2005”.
Subsec. (d)(1)(I). Pub. L. 109–432, § 105(e)(1), added subpar. (I).
Subsec. (d)(4). Pub. L. 109–432, § 105(b), inserted “and” at end of subpar. (A), substituted a period for “, and” at end of subpar. (B), and struck out subpar. (C) and concluding provisions which read as follows:
“(C) as being a member of a family which had an income during the 6 months immediately preceding the earlier of the month in which such income determination occurs or the month in which the hiring date occurs, which, on an annual basis, would be 70 percent or less of the Bureau of Labor Statistics lower living standard.
Any determination under subparagraph (C) shall be valid for the 45-day period beginning on the date such determination is made.”
Subsec. (d)(8)(A)(i). Pub. L. 109–432, § 105(c), substituted “40” for “25”.
Subsec. (d)(10) to (12). Pub. L. 109–432, § 105(e)(2), added par. (10) and redesignated former pars. (10) and (11) as (11) and (12), respectively. Former par. (12) redesignated (13).
Subsec. (d)(12)(A)(ii)(II). Pub. L. 109–432, § 105(d), substituted “28th day” for “21st day”.
Subsec. (d)(13). Pub. L. 109–432, § 105(e)(2), redesignated par. (12) as (13).
Subsec. (e). Pub. L. 109–432, § 105(e)(3), added subsec. (e).
2004—Subsec. (c)(4)(B). Pub. L. 108–311, § 303(a)(1), substituted “2005” for “2003”.
Subsec. (i)(1)(A), (B). Pub. L. 108–311, § 207(5)(A), substituted “subparagraphs (A) through (G) of section 152(d)(2)” for “paragraphs (1) through (8) of section 152(a)”.
Subsec. (i)(1)(C). Pub. L. 108–311, § 207(5)(B), substituted “152(d)(2)(H)” for “152(a)(9)”.
2002—Subsec. (c)(4)(B). Pub. L. 107–147 substituted “2003” for “2001”.
2000—Subsec. (d)(2)(B). Pub. L. 106–554, § 1(a)(7) [title III, § 316(a)], substituted “program funded” for “plan approved” and struck out “(relating to assistance for needy families with minor children)” after “Social Security Act”.
Subsec. (d)(5)(A)(ii). Pub. L. 106–554, § 1(a)(7) [title I, § 102(a)], substituted “empowerment zone, enterprise community, or renewal community” for “empowerment zone or enterprise community”.
Subsec. (d)(5)(B). Pub. L. 106–554, § 1(a)(7) [title I, § 102(a), (c)], inserted “or community” after “zone” in heading and substituted “empowerment zone, enterprise community, or renewal community” for “empowerment zone or enterprise community” in text.
Subsec. (d)(7)(A)(iv). Pub. L. 106–554, § 1(a)(7) [title I, § 102(b)], substituted “empowerment zone, enterprise community, or renewal community” for “empowerment zone or enterprise community”.
Subsec. (d)(7)(C). Pub. L. 106–554, § 1(a)(7) [title I, § 102(c)], inserted “or community” after “zone” in heading.
1999—Subsec. (c)(4)(B). Pub. L. 106–170, § 505(a), substituted “December 31, 2001” for “June 30, 1999”.
Subsec. (i)(2). Pub. L. 106–170, § 505(b), struck out “during which he was not a member of a targeted group” before period at end.
1998—Subsec. (c)(4)(B). Pub. L. 105–277, § 1002(a), substituted “June 30, 1999” for “June 30, 1998”.
Subsec. (d)(6)(B)(i). Pub. L. 105–277, § 4006(c)(1), substituted “plan for employment” for “rehabilitation plan”.
1997—Subsec. (a). Pub. L. 105–34, § 603(d)(1), substituted “40 percent” for “35 percent”.
Subsec. (c)(4)(B). Pub. L. 105–34, § 603(a), substituted “June 30, 1998” for “September 30, 1997”.
Subsec. (d)(1)(H). Pub. L. 105–34, § 603(c)(1), added subpar. (H).
Subsec. (d)(2)(A). Pub. L. 105–34, § 603(b)(1), substituted “for any 9 months during the 18-month period ending on the hiring date” for “for at least a 9-month period ending during the 9-month period ending on the hiring date”.
Subsec. (d)(3)(A). Pub. L. 105–34, § 603(b)(2), amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “The term ‘qualified veteran’ means any veteran who is certified by the designated local agency as being—
“(i) a member of a family receiving assistance under a IV–A program (as defined in paragraph (2)(B)) for at least a 9-month period ending during the 12-month period ending on the hiring date, or
“(ii) a member of a family receiving assistance under a food stamp program under the Food Stamp Act of 1977 for at least a 3-month period ending during the 12-month period ending on the hiring date.”
Subsec. (d)(9). Pub. L. 105–34, § 603(c)(2), added par. (9). Former par. (9) redesignated (10).
Pub. L. 105–33 repealed Pub. L. 104–193, § 110(l)(1). See 1996 Amendment note below.
Subsec. (d)(10) to (12). Pub. L. 105–34, § 603(c)(2), redesignated pars. (9) to (11) as (10) to (12), respectively.
Subsec. (i)(3). Pub. L. 105–34, § 603(d)(2), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “No wages shall be taken into account under subsection (a) with respect to any individual unless such individual either—
“(A) is employed by the employer at least 180 days (20 days in the case of a qualified summer youth employee), or
“(B) has completed at least 400 hours (120 hours in the case of a qualified summer youth employee) of services performed for the employer.”
1996—Subsec. (a). Pub. L. 104–188, § 1201(a), (e)(1), substituted “work opportunity credit” for “targeted jobs credit” and “35 percent” for “40 percent”.
Subsec. (c)(1). Pub. L. 104–188, § 1201(f), struck out “, subsection (d)(8)(D),” after “this subsection”.
Subsec. (c)(4). Pub. L. 104–188, § 1201(d), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “Termination.—The term ‘wages’ shall not include any amount paid or incurred to an individual who begins work for the employer after December 31, 1994.”
Subsec. (d). Pub. L. 104–188, § 1201(b), reenacted heading without change and amended text generally, revising and restating as pars. (1) to (11) provisions formerly contained in pars. (1) to (16).
Subsec. (d)(9). Pub. L. 104–193, § 110(l)(1), which directed amendment of par. (9) by striking all that follows “agency as” and inserting “being eligible for financial assistance under part A of title IV of the Social Security Act and as having continually received such financial assistance during the 90-day period which immediately precedes the date on which such individual is hired by the employer.”, was repealed by Pub. L. 105–33.
Subsec. (g). Pub. L. 104–188, § 1201(e)(1), substituted “work opportunity credit” for “targeted jobs credit”.
Subsec. (i)(3). Pub. L. 104–188, § 1201(c), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “Individuals not meeting minimum employment period.—No wages shall be taken into account under subsection (a) with respect to any individual unless such individual either—
“(A) is employed by the employer at least 90 days (14 days in the case of an individual described in subsection (d)(12)), or
“(B) has completed at least 120 hours (20 hours in the case of an individual described in subsection (d)(12)) of services performed for the employer.”
Subsec. (j). Pub. L. 104–188, § 1201(e)(5), substituted “Work opportunity credit” for “Targeted jobs credit” in heading.
1993—Subsec. (c)(4). Pub. L. 103–66, § 13102(a), substituted “December 31, 1994” for “June 30, 1992”.
Subsec. (i)(1)(A). Pub. L. 103–66, § 13302(d), inserted “, or, if the taxpayer is an entity other than a corporation, to any individual who owns, directly or indirectly, more than 50 percent of the capital and profits interests in the entity,” after “of the corporation”.
1991—Subsec. (c)(4). Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.
1990—Subsec. (c)(4). Pub. L. 101–508 substituted “December 31, 1991” for “September 30, 1990”.
1989—Subsec. (c)(4). Pub. L. 101–239, § 7103(a), substituted “September 30, 1990” for “December 31, 1989”.
Subsec. (d)(16)(C). Pub. L. 101–239, § 7103(c)(1), added subpar. (C).
1988—Subsec. (c)(2)(B). Pub. L. 100–485 substituted “section 482(e)” for “section 414”.
Subsec. (c)(4). Pub. L. 100–647, § 4010(a), substituted “1989” for “1988”.
Subsec. (d)(3)(B). Pub. L. 100–647, § 4010(c)(1), substituted “age 23” for “age 25”.
Subsec. (d)(12)(B). Pub. L. 100–647, § 4010(d)(1), redesignated former cls. (ii) and (iii) as (i) and (ii), respectively, and struck out former cl. (i) which provided that subsection (a) shall be applied by substituting “85 percent” for “40 percent”.
Pub. L. 100–647, § 1017(a), substituted “subsection (a)” for “subsection (a)(1)” in cl. (i).
1987—Subsec. (c)(3), (4). Pub. L. 100–203 added par. (3) and redesignated former par. (3) as (4).
1986—Subsec. (a). Pub. L. 99–514, § 1701(b)(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “For purposes of section 38, the amount of the targeted jobs credit determined under this section for the taxable year shall be the sum of—
“(1) 50 percent of the qualified first-year wages for such year, and
“(2) 25 percent of the qualified second-year wages for such year.”
Subsec. (b)(3), (4). Pub. L. 99–514, § 1701(b)(2)(A), redesignated par. (4) as (3) and struck out “, and the amount of the qualified second-year wages,” after “first-year wages” and struck out par. (3) which defined “qualified second-year wages”.
Subsec. (c)(3). Pub. L. 99–514, § 1701(a), substituted “December 31, 1988” for “December 31, 1985”.
Subsec. (d)(12)(B). Pub. L. 99–514, § 1701(b)(2)(B), in cl. (i), substituted “40 percent” for “50 percent”, struck out cl. (ii) which directed that subsecs. (a)(2) and (b)(3) were not to apply, redesignated cl. (iii) as cl. (ii), redesignated cl. (iv) as cl. (iii), and in cl. (iii) as so redesignated substituted “subsection (b)(3)” for “subsection (b)(4)”.
Subsec. (i)(3). Pub. L. 99–514, § 1701(c), added par. (3).
Subsec. (k). Pub. L. 99–514, § 1878(f)(1), redesignated subsec. (j) added by section 1041(c)(1) of Pub. L. 98–369 and relating to treatment of successor employers, and employees performing services for other persons, as subsec. (k).
1984—Subsec. (a). Pub. L. 98–369, § 474(p)(1), substituted “For purposes of section 38, the amount of the targeted jobs credit determined under this section” for “The amount of the credit allowable by section 44B” in introductory provisions.
Subsec. (b)(2). Pub. L. 98–369, § 1041(c)(4), struck out “(or, in the case of a vocational rehabilitation referral, the day the individual begins work for the employer on or after the beginning of such individual’s rehabilitation plan)” after “begins work for the employer”.
Subsec. (c)(2). Pub. L. 98–369, § 2638(b), designated existing provisions as subpar. (A), inserted par. (2) heading, and added subpar. (B).
Subsec. (c)(3). Pub. L. 98–369, § 1041(a), substituted “December 31, 1985” for “December 31, 1984”.
Subsec. (d)(6)(B)(ii). Pub. L. 98–369, § 2663(j)(5)(A), substituted “Secretary of Health and Human Services” for “Secretary of Health Education and Welfare”.
Subsec. (d)(11). Pub. L. 98–369, § 712(n), made determination respecting membership of a qualified summer youth employee or youth participating in a qualified cooperative education program with respect to an employer applicable for purposes of determining whether such individual is a member of another targeted group with respect to such employer.
Subsec. (d)(12)(A)(ii). Pub. L. 98–369, § 1041(c)(3), substituted “(or if later, on May 1 of the calendar year involved)” for “(as defined in paragraph (14))”.
Subsec. (d)(16)(A). Pub. L. 98–369, § 1041(c)(2), inserted “For purposes of the preceding sentence, if on or before the day on which such individual begins work for the employer, such individual has received from a designated local agency (or other agency or organization designated pursuant to a written agreement with such designated local agency) a written preliminary determination that such individual is a member of a targeted group, then ‘the fifth day’ shall be substituted for ‘the day’ in such sentence.”
Subsec. (g). Pub. L. 98–369, § 474(p)(2), substituted “the targeted jobs credit determined under this subpart” for “the credit provided by section 44B”.
Subsec. (j). Pub. L. 98–369, § 1041(c)(1), added subsec. (j) relating to treatment of successor employers, and employees performing services for other persons.
Pub. L. 98–369, § 474(p)(3), added subsec. (j) relating to election to have targeted jobs credit not apply.
1983—Subsec. (d)(8)(D). Pub. L. 97–448, § 102(l)(1), substituted “clauses (i), (ii), and (iii) of subparagraph (A)” for “subparagraph (A)”.
Subsec. (d)(9)(B). Pub. L. 97–448, § 102(l)(3), substituted “section 432(b)(1) or 445” for “section 432(b)(1)”.
Subsec. (d)(11). Pub. L. 97–448, § 102(l)(4), substituted “the earlier of the month in which such determination occurs or the month in which the hiring date occurs” for “the month in which such determination occurs”.
1982—Subsec. (c)(3). Pub. L. 97–248, § 233(a), substituted “1984” for “1982”.
Subsec. (d)(1)(J). Pub. L. 97–248, § 233(b)(3), added subpar. (J).
Subsec. (d)(6)(B)(i)(II). Pub. L. 97–248, § 233(d), substituted “consists of money payments or voucher or scrip, and” for “consists of money payments”.
Subsec. (d)(10). Pub. L. 97–248, § 233(c), inserted provision respecting nonapplicability of paragraph to individuals who begin work for the employer after December 31, 1982.
Subsec. (d)(12) to (15). Pub. L. 97–248, § 233(b)(4), (5), added par. (12) and redesignated former pars. (12) to (15) as (13) to (16), respectively.
Subsec. (d)(16). Pub. L. 97–248, § 233(b)(4), redesignated former par. (15) as (16).
Pub. L. 97–248, § 233(f), substituted “on or before” for “before” in subpar. (A).
1981—Subsec. (c)(3), (4). Pub. L. 97–34, § 261(b)(2)(B)(ii), redesignated par. (4) as (3). Former par. (3), which excluded from term “wages” any amount paid or incurred by the employer to an individual with respect to whom the employer claims credit under section 40 of this title, was struck out.
Pub. L. 97–34, § 261(a), extended termination date to Dec. 31, 1982, from Dec. 31, 1981, and inserted “to an individual who begins work for the employer” after “paid or incurred”.
Subsec. (d)(1)(H), (I). Pub. L. 97–34, § 261(b)(1), added subpars. (H) and (I).
Subsec. (d)(3)(A)(ii). Pub. L. 97–34, § 261(b)(2)(B)(iii), substituted “paragraph (11)” for “paragraph (9)”.
Subsec. (d)(4). Pub. L. 97–34, § 261(b)(2)(B)(iii), (3), in subpar. (B) inserted “and” after “States,” in subpar. (C) substituted “paragraph (11)” for “paragraph (9)”, and struck out “(D) not having attained the age of 35 on the hiring date.”
Subsec. (d)(7)(B). Pub. L. 97–34, § 261(b)(2)(B)(iii), substituted “paragraph (11)” for “paragraph (9)”.
Subsec. (d)(8)(A)(iv). Pub L. 97–34, § 261(b)(4), added cl. (iv).
Subsec. (d)(9), (10). Pub. L. 97–34, § 261(b)(2)(A), added pars. (9) and (10) and redesignated former pars. (9) and (10) as (11) and (12), respectively.
Subsec. (d)(11). Pub. L. 97–34, § 261(b)(2)(A), (c)(2), redesignated former par. (9) as (11), substituted “70 percent or less” for “less than 70 percent”, and provided for validity of any determination for 45-day period beginning on the date the determination is made. Former par. (11) redesignated (13).
Subsec. (d)(12), (13). Pub. L. 97–34, § 261(b)(2)(A), redesignated former pars. (10) and (11) as pars. (12) and (13), respectively. Former par. (12) redesignated (14).
Subsec. (d)(14). Pub. L. 97–34, § 261(f)(1)(A), substituted as definition for term “ ‘designated local agency’ means a State employment security agency established in accordance with the Act of June 6, 1933, as amended (29 U.S.C. 49–49n)” for “ ‘designated local agency’ means the agency for any locality designated jointly by the Secretary and the Secretary of Labor to perform certification of employees for employers in that locality”.
Pub. L. 97–34, § 261(b)(2)(A), redesignated former par. (12) as (14).
Subsec. (d)(15). Pub. L. 97–34, § 261(c)(1), added par. (15).
Subsec. (e). Pub. L. 97–34, § 261(e)(1), struck out subsec. (e) which set forth limitation that qualified first-year wages could not exceed 30 percent of FUTA wages for all employees.
Subsec. (f). Pub. L. 97–34, § 261(e)(2), substituted “any taxable year” for “any year” in pars. (1) and (2) and struck out par. (3), defining “year” which is covered in pars. (1) and (2).
Subsec. (g). Pub. L. 97–34, § 261(f)(1)(B), substituted “United States Employment Service” for “Secretary of Labor” in heading and text.
Subsec. (i). Pub. L. 97–34, § 261(d), added subsec. (i).
1980—Subsec. (c)(1). Pub. L. 96–222, § 103(a)(6)(E)(ii), substituted “, subsection (d)(8)(D), and subsection (h)(2)” for “subsection (h)(2)”.
Subsec. (c)(2). Pub. L. 96–222, § 103(a)(6)(G)(iii), inserted “or incurred” after “amounts paid”.
Subsec. (c)(4). Pub. L. 96–222, § 103(a)(6)(A), substituted “December 31, 1981” for “December 31, 1980”.
Subsec. (d)(1)(E). Pub. L. 96–222, § 103(a)(6)(G)(iv), struck out “or” after “recipient,”.
Subsec. (d)(4)(A)(i). Pub. L. 96–222, § 103(a)(6)(G)(v), substituted “active duty” for “active day”.
Subsec. (d)(4)(B). Pub. L. 96–222, § 103(a)(6)(G)(vi), substituted “preemployment” for “premployment”.
Subsec. (d)(5). Pub. L. 96–222, § 103(a)(6)(G)(vii), substituted “preemployment” for “pre-employment”.
Subsec. (d)(8)(A). Pub. L. 96–222, § 103(a)(6)(F), substituted “age 20” for “age 19”.
Subsec. (d)(8)(D). Pub. L. 96–222, § 103(a)(6)(E)(i), in heading substituted “Wages” for “Individual must be currently pursuing program” and in text substituted “In the case of remuneration” for “Wages shall be taken into account with respect to a qualified cooperative education program only if the wages are” and inserted “, wages, and unemployment insurance wages, shall be determined without regard to section 3306(c)(10)(C)”.
Subsec. (d)(12). Pub. L. 96–222, § 103(a)(6)(G)(viii), substituted “employers” for “employer”.
Subsec. (e). Pub. L. 96–222, § 103(a)(6)(G)(ix), inserted “except as provided in subsection (h)(1)” after “the preceding sentence,”.
1978—Pub. L. 95–600 amended section generally and limited allowance of credit to the hiring of seven target groups with high unemployment rates.