Sec. 8. Expansion of work opportunity tax credit eligibility to current and former foster youth

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Section 51 of the Internal Revenue Code ( 26 U.S.C. 51 ) is amended in subsection (d)(1)— by striking , or in subparagraph (I); by striking the period and inserting , or in subparagraph (J); and by inserting at the end the following new subparagraph: an individual who— receives or is eligible to receive benefits under section 477 or section 477A of the Social Security Act; who has aged out of foster care; or has been in foster care at any point after age 14. . The changes made by this section shall take effect on January 1, 2021.

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U.S. Code

Amount of credit
§ 51

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Sec. 8

Expansion of work opportunity tax credit eligibility to current and former foster youth

U.S.C.§ 51

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