Section, added [Pub. L. 95–30, title II, § 202(a)], May 23, 1977, [91 Stat. 141]; amended [Pub. L. 95–600, title III, § 321(b)(1)], Nov. 6, 1978, [92 Stat. 2834]; [Pub. L. 96–222, title I, § 103(a)(6)(G)(i)], (ii), Apr. 1, 1980, [94 Stat. 210], related to credit for employment of certain new employees.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see [section 475(a) of Pub. L. 98–369], set out as an Effective Date of 1984 Amendment note under [section 21 of this title].