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‘‘(4) 
COORDINATION
WITH
NONREVENUE
LAWS.—Any reference in this section to a provision
not contained in this title shall be treated for pur-
poses of this section as a reference to such provision
as in effect on the date of the enactment of this
paragraph.’’.
(c) DENIAL OF DEDUCTION FOR PORTION OF WAGES
EQUAL TO INDIAN EMPLOYMENT CREDIT.—
(1) Subsection (a) of section 280C of such Code
(relating to rule for targeted jobs credit) is amended
by striking ‘‘51(a)’’ and inserting ‘‘45(a), 51(a),
and’’.
(2) Subsection (c) of section 196 of such Code
(relating to deduction for certain unused business
credits) is amended by striking ‘‘and’’ at the end of
paragraph (5), by striking the period at the end of
paragraph (6) and inserting ‘‘, and’’, and by adding
at the end the following new paragraph:
‘‘(7) the Indian employment credit determined
under section 45(a).’’.
(d) DENIAL OF CARRYBACKS TO PREENACTMENT
YEARS.—Subsection (d) of section 39 of such Code is
amended by adding at the end thereof the following new
paragraph:
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‘‘(4) NO CARRYBACK OF SECTION 45 CREDIT
BEFORE
ENACTMENT.—No portion of the unused
business credit for any taxable year which is attrib-
utable to the Indian employment credit determined
under section 45 may be carried to a taxable year
ending before the date of the enactment of section
45.’’.
(e) CLERICAL AMENDMENT.—The table of sections
for subpart D of part IV of subchapter A of chapter 1
of such Code is amended by adding at the end thereof
the following:
‘‘Sec. 45. Indian employment credit.’’.
(f) EFFECTIVE DATE.—The amendments made by
this section shall apply to wages paid or incurred after
December 31, 1993.
Subtitle E—Study
SEC. 451. STUDY OF EFFECTIVENESS OF TAX ENTERPRISE
ZONE INCENTIVES.
(a) IN GENERAL.—The Secretary of the Treasury, in
consultation with the appropriate Secretary (as defined in
section 1393(7) of the Internal Revenue Code of 1986,
as added by this title), shall contract within 3 months of
the date of the enactment of this Act, with the National
Academy of Sciences (hereafter in this section referred to
as the ‘‘Academy’’) to conduct a study of the relative effec-
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tiveness of the incentives provided by this title in achieving
the purposes of such title in tax enterprise zones.
(b) CONDUCT OF STUDY.—If the Academy contracts
for the conduct of the study described in subsection (a),
the Academy shall develop a study methodology and shall
oversee and manage the conduct of such study.
(c) REPORTS.—The Academy shall submit to the
Committee on Ways and Means of the House of Rep-
resentatives and the Committee on Finance of the Sen-
ate—
(1) not later than July 1, 1997, an interim re-
port setting forth the findings as a result of such
study, and
(2) not later than July 1, 2002, a final report
setting forth the findings as a result of such study.
TITLE V—WORKFARE
SEC. 501. DEVELOPMENT OF A COMPREHENSIVE LEGISLA-
TIVE PROPOSAL REQUIRING ADULTS RECEIV-
ING AFDC TO ENTER THE WORKFORCE.
(a) IN GENERAL.—The Secretary of Labor (herein-
after referred to as the ‘‘Secretary’’), in consultation with
the Secretary of Health and Human Services shall develop
a comprehensive legislative proposal which would require
adults receiving aid to families with dependent children
under title IV of the Social Security Act (hereinafter re-
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ferred to as ‘‘AFDC’’) to enter the workforce within two
years of receiving such aid.
(b) SPECIFIC MATTERS TO BE INCLUDED.—The
proposal developed pursuant to subsection (a) shall include
plans—
(1) for education, training, and child care which
would permit adults receiving AFDC to gain the
skills necessary to become financially independent;
(2) to assist adults receiving AFDC in finding
employment in the private sector; and
(3) providing for placement in meaningful com-
munity service jobs for those adults receiving AFDC
who cannot find employment in the private sector.
(c) REPORT.—No later then one hundred days after
January 20, 1994, the Secretary shall submit the proposal
developed pursuant to subsection (a) to the Congress.
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