PUBLIC LAW 110–28—MAY 25, 2007
121 STAT. 191
PART 1—SMALL BUSINESS TAX RELIEF PROVISIONS Subpart A—General Provisions SEC. 8211. EXTENSION AND MODIFICATION OF WORK OPPORTUNITY TAX CREDIT.
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(a) EXTENSION.—Section 51(c)(4)(B) (relating to termination) is amended by striking ‘‘December 31, 2007’’ and inserting ‘‘August 31, 2011’’. (b) INCREASE IN MAXIMUM AGE FOR DESIGNATED COMMUNITY RESIDENTS.— (1) IN GENERAL.—Paragraph (5) of section 51(d) is amended to read as follows: ‘‘(5) DESIGNATED COMMUNITY RESIDENTS.— ‘‘(A) IN GENERAL.—The term ‘designated community resident’ means any individual who is certified by the designated local agency— ‘‘(i) as having attained age 18 but not age 40 on the hiring date, and ‘‘(ii) as having his principal place of abode within an empowerment zone, enterprise community, renewal community, or rural renewal county. ‘‘(B) INDIVIDUAL MUST CONTINUE TO RESIDE IN ZONE, COMMUNITY, OR COUNTY.—In the case of a designated community resident, the term ‘qualified wages’ shall not include wages paid or incurred for services performed while the individual’s principal place of abode is outside an empowerment zone, enterprise community, renewal community, or rural renewal county. ‘‘(C) RURAL RENEWAL COUNTY.—For purposes of this paragraph, the term ‘rural renewal county’ means any county which— ‘‘(i) is outside a metropolitan statistical area (defined as such by the Office of Management and Budget), and ‘‘(ii) during the 5-year periods 1990 through 1994 and 1995 through 1999 had a net population loss.’’. (2) CONFORMING AMENDMENT.—Subparagraph (D) of section 51(d)(1) is amended to read as follows: ‘‘(D) a designated community resident,’’. (c) CLARIFICATION OF TREATMENT OF INDIVIDUALS UNDER INDIVIDUAL WORK PLANS.—Subparagraph (B) of section 51(d)(6) (relating to vocational rehabilitation referral) is amended by striking ‘‘or’’ at the end of clause (i), by striking the period at the end of clause (ii) and inserting ‘‘, or’’, and by adding at the end the following new clause: ‘‘(iii) an individual work plan developed and implemented by an employment network pursuant to subsection (g) of section 1148 of the Social Security Act with respect to which the requirements of such subsection are met.’’. (d) TREATMENT OF DISABLED VETERANS UNDER THE WORK OPPORTUNITY TAX CREDIT.— (1) DISABLED VETERANS TREATED AS MEMBERS OF TARGETED GROUP.—
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