Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section45A&num=0&edition=prelim
Timestamp: 2019-04-21 22:29:58+00:00

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(2) the sum of the qualified wages and qualified employee health insurance costs (determined as if this section were in effect) which were paid or incurred by the employer (or any predecessor) during calendar year 1993.
The term "qualified wages" means any wages paid or incurred by an employer for services performed by an employee while such employee is a qualified employee.
The term "qualified wages" shall not include wages attributable to service rendered during the 1-year period beginning with the day the individual begins work for the employer if any portion of such wages is taken into account in determining the credit under section 51. If any portion of wages are taken into account under subsection (e)(1)(A) of section 51, the preceding sentence shall be applied by substituting "2-year period" for "1-year period".
The term "qualified employee health insurance costs" means any amount paid or incurred by an employer for health insurance to the extent such amount is attributable to coverage provided to any employee while such employee is a qualified employee.
No amount paid or incurred for health insurance pursuant to a salary reduction arrangement shall be taken into account under subparagraph (A).
The aggregate amount of qualified wages and qualified employee health insurance costs taken into account with respect to any employee for any taxable year (and for the base period under subsection (a)(2)) shall not exceed $20,000.
(C) the principal place of abode of such employee while performing such services is on or near the reservation in which the services are performed.
An employee shall not be treated as a qualified employee for any taxable year of the employer if the total amount of the wages paid or incurred by such employer to such employee during such taxable year (whether or not for services within an Indian reservation) exceeds the amount determined at an annual rate of $30,000.
The Secretary shall adjust the $30,000 amount under paragraph (2) for years beginning after 1994 at the same time and in the same manner as under section 415(d), except that the base period taken into account for purposes of such adjustment shall be the calendar quarter beginning October 1, 1993.
An employee shall be treated as a qualified employee for any taxable year of the employer only if more than 50 percent of the wages paid or incurred by the employer to such employee during such taxable year are for services performed in a trade or business of the employer. Any determination as to whether the preceding sentence applies with respect to any employee for any taxable year shall be made without regard to subsection (e)(2).
(C) any individual if the services performed by such individual for the employer involve the conduct of class I, II, or III gaming as defined in section 4 of the Indian Gaming Regulatory Act (25 U.S.C. 2703), or are performed in a building housing such gaming activity.
The term "Indian tribe" means any Indian tribe, band, nation, pueblo, or other organized group or community, including any Alaska Native village, or regional or village corporation, as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (43 U.S.C. 1601 et seq.) which is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians.
The term "Indian reservation" has the meaning given such term by section 168(j)(6).
(B) the tax under this chapter for the taxable year in which such employment is terminated shall be increased by the aggregate credits (if any) allowed under section 38(a) for prior taxable years by reason of wages (or qualified employee health insurance costs) taken into account with respect to such employee.
In the case of any termination of employment to which paragraph (1) applies, the carrybacks and carryovers under section 39 shall be properly adjusted.
(iii) a termination of employment of an individual if it is determined under the applicable State unemployment compensation law that the termination was due to the misconduct of such individual.
(ii) by reason of a mere change in the form of conducting the trade or business of the taxpayer if the employee continues to be employed in such trade or business and the taxpayer retains a substantial interest in such trade or business.
(B) determining the amount of the tax imposed by section 55.
The term "wages" has the same meaning given to such term in section 51.
(A) All employers treated as a single employer under section (a) or (b) of section 52 shall be treated as a single employer for purposes of this section.
(B) The credit (if any) determined under this section with respect to each such employer shall be its proportionate share of the wages and qualified employee health insurance costs giving rise to such credit.
Rules similar to the rules of section 51(k) and subsections (c), (d), and (e) of section 52 shall apply.
Any reference in this section to a provision not contained in this title shall be treated for purposes of this section as a reference to such provision as in effect on the date of the enactment of this paragraph.
For any taxable year having less than 12 months, the amount determined under subsection (a)(2) shall be multiplied by a fraction, the numerator of which is the number of days in the taxable year and the denominator of which is 365.
The Alaska Native Claims Settlement Act, referred to in subsec. (c)(6), is Pub. L. 92–203, Dec. 18, 1971, 85 Stat. 688 , as amended, which is classified generally to chapter 33 (§1601 et seq.) of Title 43, Public Lands. For complete classification of this Act to the Code, see Short Title note set out under section 1601 of Title 43 and Tables.
The date of the enactment of this paragraph, referred to in subsec. (e)(4), is the date of enactment of Pub. L. 103–66, which was approved Aug. 10, 1993.
2018-Subsec. (f). Pub. L. 115–123 substituted "December 31, 2017" for "December 31, 2016".
2015-Subsec. (f). Pub. L. 114–113 substituted "December 31, 2016" for "December 31, 2014".
2014-Subsec. (b)(1)(B). Pub. L. 113–295, §216(a), inserted at end "If any portion of wages are taken into account under subsection (e)(1)(A) of section 51, the preceding sentence shall be applied by substituting '2-year period' for '1-year period'."
Subsec. (f). Pub. L. 113–295, §114(a), substituted "December 31, 2014" for "December 31, 2013".
2008-Subsec. (f). Pub. L. 110–343 substituted "December 31, 2009" for "December 31, 2007".
2006-Subsec. (f). Pub. L. 109–432 substituted "2007" for "2005".
2004-Subsec. (c)(3). Pub. L. 108–311, §404(b)(1), inserted ", except that the base period taken into account for purposes of such adjustment shall be the calendar quarter beginning October 1, 1993" before period at end.
Subsec. (f). Pub. L. 108–311, §315, substituted "December 31, 2005" for "December 31, 2004".
2002-Subsec. (f). Pub. L. 107–147 substituted "December 31, 2004" for "December 31, 2003".
1998-Subsec. (b)(1)(B). Pub. L. 105–206 substituted "work opportunity credit" for "targeted jobs credit" in heading.
Pub. L. 115–123, div. D, title I, §40301(b), Feb. 9, 2018, 132 Stat. 145 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2016."
Pub. L. 114–113, div. Q, title I, §161(b), Dec. 18, 2015, 129 Stat. 3066 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2014."
Pub. L. 113–295, div. A, title I, §114(b), Dec. 19, 2014, 128 Stat. 4014 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2013."
Pub. L. 113–295, div. A, title II, §216(b), Dec. 19, 2014, 128 Stat. 4034 , provided that: "The amendment made by this section [amending this section] shall take effect as if included in the provision of the Tax Relief and Health Care Act of 2006 [Pub. L. 109–432] to which it relates."
Pub. L. 112–240, title III, §304(b), Jan. 2, 2013, 126 Stat. 2329 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2011."
Pub. L. 111–312, title VII, §732(b), Dec. 17, 2010, 124 Stat. 3317 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2009."
Pub. L. 110–343, div. C, title III, §314(b), Oct. 3, 2008, 122 Stat. 3872 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2007."
Pub. L. 109–432, div. A, title I, §111(b), Dec. 20, 2006, 120 Stat. 2940 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005."
Pub. L. 108–311, title IV, §404(f), Oct. 4, 2004, 118 Stat. 1188 , provided that: "The amendments made by this section [amending this section and sections 403, 408, 415, 530, and 4972 of this title] shall take effect as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16] to which they relate."
Section applicable to wages paid or incurred after Dec. 31, 1993, see section 13322(f) of Pub. L. 103–66, set out as an Effective Date of 1993 Amendment note under section 38 of this title.

References: §216
 §114
 §404
 §315
 §40301
 §161
 §114
 §216
 §304
 §732
 §314
 §111
 §404