96 STAT. 502
PUBLIC LAW 97-248—SEPT. 3, 1982 "(ii) who is certified by the designated local agency as having a t t a i n e d age 16 b u t not 18 on the h i r i n g date (as defined in paragraph (14)), "(iii) who has not been a n employee of the employer during any period prior to the 90-day period described in subparagraph (B)(iii), and "(iv) who is certified by the designated local agency as being a m e m b e r of a n economically disadvantaged family (as determined under paragraph (11)). "(B)
SPECIAL
RULES
FOR DETERMINING
AMOUNT
OF
CREDIT.—For purposes of applying this subpart to wages paid or incurred to any qualified s u m m e r youth employee— "(i) subsection (a)(1) shall be applied by substituting
- 85 percent' for '50 percent',
"(ii) subsections (a)(2) and (b)(3) shall not apply, "(iii) subsection (b)(2) shall be applied by substituting 'any 90-day period between May 1 and September 15' for ' the 1-year period beginning with the day the individual begins work for the employer', and "(iv) subsection (b)(4) shall be applied by substituting '$3,000' for '$6,000'. "(C) SPECIAL RULE FOR CONTINUED EMPLOYMENT FOR SAME
EMPLOYER.—In the case of a n individual who, with respect to the same employer, is certified as a m e m b e r of a n other targeted group after such individual has been a qualified s u m m e r youth employee, paragraph (14) shall be applied by substituting 'certified' for 'hired by the employer'." 26 USC 51.
(c) TERMINATION OF INVOLUNTARILY T E R M I N A T E D C E T A EMPLOYEE AS M E M B E R OF TARGETED G R O U P. — Paragraph (10) of section 51(d)
(relating to involuntarily term i n a t e d CETA employee) is amended by adding at the end thereof the following new sentence: "This paragraph shall not apply to any individual who begins work for the employer after December 31, 1982." (d) V O U C H E R OR S C R I P P A Y M E N T S TO GENERAL RECIPIENTS I N QUALIFIED GENERAL ASSISTANCE P R O G R A M S. — S u b c l a u s e (II) of sec-
tion 51(d)(6)(B)(i) (defining qualified general assistance programs) is amended by inserting before the comma the following: "or voucher or scrip". 26 USC 51 note.
95 Stat. 260.
95 Stat. 260.
(e) ADDITIONAL AUTHORIZATION OF APPROPRIATIONS; REPORTS.—
Paragraph (2) of section 261(f) of the Economic Recovery T a x Act of 1981 is amended— (1) by inserting after "for fiscal year 1982 the s u m of $30,000,000" the following: ", and for fiscal years 1983 and 1984 such s u m s as may be necessary,"; and (2) by inserting a t the end thereof the following new sentence: "The Secretary of Labor shall each calendar year beginning with c a l e n d a r year 1983 report to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the S e n a t e with respect to the results of the testing conducted under subparagraph (A) during the preceding calend a r year." (f) CERTIFICATIONS.—Effective only with respect to individuals who begin work for the tax p a y e r after May 11, 1982, subparagraph (A) of section 51(d)(15) (relating to special rules for certifications), as in effect before the amendments m a d e by this Act, is amended by striking out "before the d a y " and inserting in lieu thereof "on or before the day".
�
