Ill STAT. 870 PUBLIC LAW 105-34—AUG. 5, 1997 period beginning with the day the individual begins work for the employer. "(3) QUALIFIED SECOND-YEAR WAGES.— The term 'qualified second-year wages' means, with respect to any individual, qualified wages attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such individual determined under paragraph (2). " (4) ONLY FIRST $IO,OOO OF WAGES PER YEAR TAKEN INTO ACCOUNT. —The amount of the qualified first-year wages, and the amount of qualified second-year wages, which may be taken into account with respect to any individual shall not exceed $10,000 per year. " (5) WAGES.— "(A) IN GENERAL.—The term 'wages' has the meaning given such term by section 51(c), without regard to paragraph (4) thereof. "(B) CERTAIN AMOUNTS TREATED AS WAGES.—The term 'wages' includes amounts paid or incurred by the employer which are excludable from such recipient's gross income under— "(i) section 105 (relating to amounts received under accident and health plans), "(ii) section 106 (relating to contributions by employer to accident and health plans), "(iii) section 127 (relating to educational assistance programs) or would be so excludable but for section 127(d), but only to the extent paid or incurred to a person not related to the employer, or "(iv) section 129 (relating to dependent care assistance programs). The amount treated as wages by clause (i) or (ii) for any period shall be based on the reasonable cost of coverage for the period, but shall not exceed the applicable premium for the period under section 4980B(f)(4). " (C) SPECLU. RULES FOR AGRICULTURAL AND RAILWAY LABOR. — If such recipient is an employee to whom subparagraph (A) or (B) of section 51(h)(1) applies, rules similar to the rules of such subparagraphs shall apply except that— "(i) such subparagraph (A) shall be applied by substituting '$10,000' for '$6,000', and " (ii) such subparagraph (B) shall be applied by substituting '$833.33' for '$500'. "(c) LONG-TERM FAMILY ASSISTANCE RECIPIENTS. — For purposes of this section— "(1) IN GENERAL.—The term 'long-term family assistance recipient' means any individual who is certified by the designated local agency (as defined in section 51(d)(10))— "(A) as being a member of a family receiving assistance under a IV-A program (as defined in section 51(d)(2)(B)) for at least the 18-month period ending on the hiring date, "(B)(i) as being a member of a family receiving such assistance for 18 months beginning afl;er the date of the enactment of this section, and
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