PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-473 SEC. 11402. RESEARCH CREDIT. (a) EXTENSION.—Subsection (h) of section 41 (relating to credit for increasing research activities) is amended— (1) by striking "December 81, 1990" each place it appears and inserting "December 31, 1991", and (2) by striking "January 1, 1991" each place it appears and inserting "January 1, 1992". GD) CONFORMING AMENDMENTS. — (1) Subsection (a) of section 7110 of the Revenue Reconciliation Act of 1989 is amended by striking paragraph (2). 26 USC 41 note. (2) Subparagraph (D) of section 28(b)(1) is amended by striking "December 31, 1990" and inserting "December 31, 1991". (c) EFFECTIVE DATE. —The amendments made by this section shall 26 USC 28 note, apply to taxable years beginning after December 31, 1989. SEC. 11403. EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE. (a) IN GENERAL. —Subsection (d) of section 127 (relating to educational assistance programs) is amended by striking "September 30, 1990" and inserting "December 31, 1991". (b) REPEAL OF LIMITATION ON GRADUATE LEVEL ASSISTANCE.— Section 127(c)(1) is amended by striking the last sentence. (c) CONFORMING AMENDMENT. —Subsection (a) of section 7101 of the Revenue Reconciliation Act of 1989 is amended by striking 26 USC 127 note, paragraph (2). (d) EFFECTIVE DATES. — 26 USC 127 note. (1) IN GENERAL.— Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 1989. (2) SUBSECTION (b).— The amendment made by subsection (b) shall apply to taxable years beginning after December 31, 1990. SEC. 11404. GROUP LEGAL SERVICES PLANS. (a) IN GENERAL.— Subsection (e) of section 120 (relating to amounts received under qualified group legal services plans) is amended by striking "September 30, 1990" and inserting "December 31, 1991". (b) CONFORMING AMENDMENT.—Subsection (a) of section 7102 of the Revenue Reconciliation Act of 1989 is amended by striking 26 USC 120 note, paragraph (2). (c) EFFECTIVE DATE. —The amendments made by this section shall 26 USC 120 note, apply to taxable years beginning after December 31, 1989. SEC. 11405. TARGETED JOBS CREDIT. (a) IN GENERAL. —Paragraph (4) of section 51(c) is amended by striking "September 30, 1990" and inserting "December 31, 1991". (b) AUTHORIZATION. — Paragraph (2) of section 261(f) of the Economic Recovery Act of 1981 is amended by striking "fiscal year 26 USC 51 note. 1982" and all that follows through "necessary" and inserting "each fiscal year such sums as may be necessary". (c) EFFECTIVE DATES. — 26 USC 51 note. (1) CREDIT.— The amendment made by subsection (a) shall apply to individuals who begin work for the employer after September 30, 1990. (2) AUTHORIZATION. — The amendment made by subsection (b) shall apply to fiscal years beginning after 1990.
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