Attachment

WOTC Section of The Working Families Tax Relief Act of 2004

SEC. 303. WORK OPPORTUNITY CREDIT AND WELFARE-TO-WORK CREDIT.

(a) EXTENSION OF CREDIT-

(1) IN GENERAL- Section 51 (c)(4) is amended by striking 'December 31, 2003' and inserting 'December 31, 2005'.

(2) LONG-TERM FAMILY ASSISTANCE RECIPIENTS- Section 5lA(f) is amended by striking 'December 31, 2003' and inserting 'December 31, 2005'.

(b) EFFECTIVE DATE- The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2003.