93 STAT. 1298
PUBLIC LAW 96-178—JAN. 2, 1980
(1) by striking out "September 27, 1978," and inserting in lieu thereof "September 26, 1978, for purposes of applying the amendments made by this section,"; and (2) by striking out "January 1, 1979." and inserting in lieu thereof "January 1, 1979, and any wages paid or incurred after December 31, 1978, with respect to such individual shall be considered to be attributable to services rendered after that date.". 26 USC 50A. (c)(1) Subparagraph (C) of section 50A(a)(4) of the Internal Revenue Code of 1954 (relating to limitation with respect to nonbusiness eligible employees) is amended by striking out " '$6,000* and" and inserting in lieu thereof " '$6,000' for". 26 USC 50B. (2) Subparagraph (B) of section 50B(g)(2) of such Code is amended by striking out giving to such credit" and inserting in lieu thereof "giving rise to such credit". (3) Clause (i) of section 50B(h)(l)(A) of such Code is amended by striking out "9-day" and inserting in lieu thereof "90-day". 92 Stat. 2836. (4) The second subsection designated as subsection (d) of section 322 26 USC 28oe. of the Revenue Act of 1978 is amended by striking out "our" in paragraph (1)(A) thereof and inserting in lieu thereof'x)ut". Effective date. (d) Any amendment made by this section to the Revenue Act of 26 USC 50A note, jg-jg gj^^ll take effect as if it had been included in the provision of the Revenue Act of 1978 to which such amendment relates. Approved January 2, 1980.
LEGISLATIVE HISTORY: HOUSE REPORTS: No. 96-63 (Comm. on Ways and Means) and No. 96-718 (Comm. of eonference). CONGRESSIONAL RECORD, Vol. 125 (1979): Mar. 27, considered and passed House. Mar. 28, considered and passed Senate, amended. Dec. 19, House agreed to conference report. Dec. 20, Senate agreed to conference report.
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