PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 871 "(ii) as having a hiring date which is not more than 2 years after the end of the earhest such 18-month period, or "(C)(i) as being a member of a family which ceased to be eHgible after the date of the enactment of this section for such assistance by reason of any Hmitation imposed by Federal or State law on the maximum period such assistance is payable to a family, and "(ii) as having a hiring date which is not more than 2 years after the date of such cessation. "(2) HIRING DATE. — The term hiring date' has the meaning given such term by section 51(d). "(d) CERTAIN RULES TO APPLY.— "(1) IN GENERAL.— Rules similar to the rules of section 52, and subsections (d)(ll), (f), (g), (i) (as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997), (j), and (k) of section 51, shall apply for purposes of this section. "(2) CREDIT TO BE PART OF GENERAL BUSINESS CREDIT, ETC.— References to section 51 in section 38(b), 280C(a), and 1396(c)(3) shall be treated as including references to this section. "(e) COORDINATION WITH WORK OPPORTUNITY CREDIT. —If a credit is allowed under this section to an employer with respect to an individual for any taxable year, then for purposes of applying section 51 to such employer, such individual shall not be treated as a member of a targeted group for such taxable year. "(f) TERMINATION. —T his section shall not apply to individuals who begin work for the employer after April 30, 1999.". (b) CLERICAL AMENDMENT. —The table of sections for subpart F of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 51 the following new item: "Sec. 51A. Temporary incentives for employing long-term family assistance recipients. ". (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 5lAnote. shall apply to individuals who begin work for the employer after December 31, 1997. TITLE IX—MISCELLANEOUS PROVISIONS Subtitle A—Provisions Relating to Excise Taxes SEC. 901. GENERAL REVENUE PORTION OF HIGHWAY MOTOR FUELS TAXES DEPOSITED INTO HIGHWAY TRUST FUND. (a) IN GENERAL.— Paragraph (4) of section 9503(b) (relating to certain additional taxes not transferred to Highway Trust Fund) is amended to read as follows: "(4) CERTAIN TAXES NOT TRANSFERRED TO HIGHWAY TRUST FUND.—For purposes of paragraphs (1) and (2), there shall not be taken into account the taxes imposed by— "(A) section 4041(d),
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