26 USC 51A: Repealed. Pub. L. 109-432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937
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26 USC 51A: Repealed. Pub. L. 109-432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937 Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART IV-CREDITS AGAINST TAXSubpart F-Rules for Computing Work Opportunity Credit
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[§51A. Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937 ]

Section, added Pub. L. 105–34, title VIII, §801(a), Aug. 5, 1997, 111 Stat. 869 ; amended Pub. L. 105–277, div. J, title I, §1003, Oct. 21, 1998, 112 Stat. 2681–888 ; Pub. L. 106–170, title V, §505(a), Dec. 17, 1999, 113 Stat. 1921 ; Pub. L. 107–16, title IV, §411(c), June 7, 2001, 115 Stat. 63 ; Pub. L. 107–147, title IV, §417(4), title VI, §605(a), Mar. 9, 2002, 116 Stat. 56 , 60; Pub. L. 108–311, title III, §303(a)(2), Oct. 4, 2004, 118 Stat. 1179 ; Pub. L. 109–432, div. A, title I, §105(a), Dec. 20, 2006, 120 Stat. 2936 , related to temporary incentives for employing long-term family assistance recipients. See section 51(e) of this title.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to individuals who begin work for the employer after Dec. 31, 2006, see section 105(f)(2) of Pub. L. 109–432, set out as an Effective Date of 2006 Amendment note under section 51 of this title.