The legislation would extend on a permanent basis the targeted jobs credit and would restore individuals aged 23 and 24 to the category of economically disadvantaged youth. The provision would be effective for individuals who begin work for an employer after June 30, 1992.
"Revenue Act of 1992 (Proposed) Summary of Selected Provisions,"
Agricultural Law Digest: Vol. 3
, Article 2.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol3/iss16/2