PUBLIC LAW 102-227—DEC. 11, 1991 105 STAT. 1687 SEC. 103. EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE. (a) EXTENSION.— (1) IN GENERAL.— Subsection (d) of section 127 (relating to educational assistance programs) is amended by striking "December 31, 1991" and inserting "June 30, 1992". (2) SPECIAL RULE.—In the case of any taxable year beginning 26 USC 127 note, in 1992, only amounts paid before July 1, 1992, by the employer for educational assistance for the employee shall be taken into account in determining the amount excluded under section 127 of the Internal Revenue Code of 1986 with respect to such employee for such taxable year. (b) EFFECTIVE DATE.—The amendment made by this section shall 26 USC 127 note, apply to taxable years beginning after December 31, 1991. SEC. 104. EMPLOYER-PROVIDED GROUP LEGAL SERVICES PLANS. (a) EXTENSION.— (1) IN GENERAL. —Subsection (e) of section 120 (relating to amounts received under qualified group legal services plans) is amended by striking "December 31, 1991" and inserting "June 30, 1992". (2) SPECIAL RULE.— In the case of any taxable year beginning in 1992, only amounts paid before July 1, 1992, by the employer for coverage for the employee, his spouse, or his dependents, under a qualified group legal services plan for periods before July 1, 1992, shall be taken into account in determining the amount excluded under section 120 of the Internal Revenue Code of 1986 with respect to such employee for such taxable year. (b) EFFECTIVE DATE.—The amendment made by this section shall 26 USC 120 note, apply to taxable years beginning after December 31, 1991. SEC. 105. TARGETED JOBS CREDIT. (a) IN GENERAL. — Paragraph (4) of section 51(c) (relating to termination) is amended by striking "December 31, 1991" and inserting "June 30, 1992". (b) EFFECTIVE DATE. —The amendment made by this section shall 26 USC 51 note, apply to individuals who begin work for the employer after December 31, 1991. SEC. 106. ENERGY INVESTMENT CREDIT FOR SOLAR AND GEOTHERMAL PROPERTY. Subparagraph (B) of section 48(a)(2) (relating to energy percentage) is amended by striking "December 31, 1991" and inserting "June 30, 1992". SEC. 107. LOW-INCOME HOUSING CREDIT. (a) EXTENSION.— (1) Paragraph (1) of section 42(o) is amended— (A) by striking ", for any calendar year after 1991", (B) by inserting before the comma at the end of subparagraph (A) "to any amount allocated after June 30, 1992", and (C) by striking "1991" in subparagraph (B) and inserting "June 30, 1992". (2) Paragraph (2) of section 42(o) is amended— (A) by striking "1992" each place it appears and inserting " July 1, 1992",
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