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TITLE 26-INTERNAL REVENUE CODE rules similar to the rules provided In section 46(e) shall apply under regulations prescribed by the Secretary. (g) Eligible employee (1) Eligible employee For purposes of subsection (a)(1)(B), the term "eligible employee" means an individ- ual- (A) who has been certified by the Secre- tary of Labor or by the appropriate agency of State or local government as being eligi- ble for financial assistance under part A of title IV of the Social Security Act and as having continuously received such financial assistance during the 90 day period which immediately precedes the date on which such individual is hired by the taxpayer, (B) who has been employed by the tax- payer for a period in excess of 30 consecu- tive days on a substantially full-time basis, (C) who has not displaced any other indi- vidual from employment by the taxpayer, and (D) who is not a migrant worker. The term "eligible employee" includes an em- ployee of the taxpayer whose services are not performed in connection with a trade or busi- ness of the taxpayer. (2) Migrant worker For purposes of paragraph (1), the term "migrant worker" means an individual who is employed for services for which the custom- ary period of employment by one employer is less than 30 days if the nature of such ser- vices requires that such individual travel from place to place over a short period of time. (h) Cross reference For application of this subpart to certain acquiring corporations, see section 381(c)(24). (Added Pub. L. 92-178, title VI, § 601(b), Dec. 10, 1971, 85 Stat. 556, and amended Pub. L. 94- 12, title III, § 302(c)(4), title IV, § 401(a)(3)-(5), Mar. 29, 1975, 89 Stat. 44, 46; Pub. L. 94-401, § 4(b), Sept. 7, 1976, 90 Stat. 1218; Pub. L. 94- 455, title XIX, § 1906(b)(13)(A), title XXI, § 2107(a)(4), (d)-(f), Oct. 4, 1976, 90 Stat. 1834, 1903, 1904.) REFERENCES IN TEXT The Social Security Act, referred to in subsec. (a)(1)(A)(i), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended, which is classified generally to chapter 7 (Q 301 et seq.) of Title 42, The Public Health and Wel- fare. Section 432(b)(1) of the Social Security Act is classified to section 632(b)(1) of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables volume. Part A of title IV of the Social Security Act, referred to in subsec. (g)(1)(A), is classified to Part A (§ 601 et seq.) of subchapter IV of chapter 7 of Title 42. AMENDMENTS 1976--Subsec. (a)(l)(B). Pub. L. 94-455, § 2107(e), .substituted "for services rendered during the first twelve months of employment (whether or not con- secutive)" for "during the taxable year". Subsec, (a)(2). Pub. L. 94-455, § 2107(d), substituted "before January 1, 1980," for "before July 1, 1976,". Pub. L. 94-401 in catchline substituted "Definitions" for "Definition", designated existing provision as subpar. (A) and added subpar. (B). Subsec. (e)(3). Pub. L. 94-455, § 2107(a)(4), substitut- ed "$50,000" for "$25,000" wherever appearing. Subsec. (f)(3). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subscc. (g)(1)(A). Pub. L. 94-455, § 2107(f), inserted "the Secretary of Labor or by" following "certified by". 1975-Subsec. (a). Pub. L. 94-12, § 401(a)(3), redesig- natea existing provisions of subsec. (a) and pars. (1) and (2) thereof as par. (1), subpar. (A), and cls. (i) and (ii) thereof, and added pars. (1)(B), (2), and (3). Subsec. (c)(1). Pub. L. 94-12, §401(a)(4)(A), substi- tuted "subsection (a)(1)(A)" for "subsection (a)". Subsec. (c)(4). Pub. L. 94-12, §401(a)(4)(B), substi- tuted "subsection (a)(1)(A)" for "subsection (a)". Subsec. (f). Pub. L. 94-12. §302(c)(4), substituted "section 46(e)" for "section 46(d)". Subsec. (g). Pub. L. 94-12, § 401(a)(5), added subsec. (g). Former subsec. (g) redesignated (h). Subsec. (h). Pub. L. 94-12, §401(a)(5), redesignated former subsec. (g) as (h). EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94-401 with respect to Feder- al welfare recipient employment incentive expenses applicable to expenses paid or incurred by a taxpayer to an eligible employee whom such taxpayer hires for a child day care services program of the taxpayer after Sept. 7, 1976, see section 4(c) of Pub. L. 94-401, set out as an Effective Date of 1976 Amendment note under section 50A of this title. EFFECTIVE DATE OF 1975 AMENDMENT Amendment of subsec. (f)(3) of this section by sec- tion 302(c)(4) Pub. L. 94-12 applicable to taxable years ending after Dec. 31, 1974, see section 305(a) of Pub. L. 94-12, set out as an Effective Date of 1975 Amendment note under section 46 of this title. Amendment of subsecs. (a), (c), (h), and (g) of this section by section 401(a)(3) to (5) of Pub. L, 94-12 with respect to federal welfare recipient employment incen- tive expenses applicable to such expenses paid or in- curred by a taxpayer to an eligible employee whom such taxpayer hires after Mar. 29, 1975, see section 401(b) of Pub. L. 94-12, set out as an Effective Date of 1975 Amendment note under section 50A of this titl EFFECTIVE DATE Section applicable to taxable years beginning after Dec. 31, 1971, see section 601(f) of Pub. L. 92-178, set out as an Effective Date note under section 50A of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 50A of this title. [PART V-REPEALED] [§ 51. Repealed. Pub. L. 94-455, title XIX, § 1901(a)(7), Oct. 4, 1976, 90 Stat. 1765] Section, Added Pub. L. 90-364, title I, § 102(a). June 28, 1968. 82 Stat. 252, and amended by Pub. L. 91-53, § 5(a), Aug. 7, 1969, 83 Stat. 93; Pub. L. 91-172, title III, § 301(b)(5), title VI, § 701(a), Dec. 30, 1969, 83 Stat. 585, 657, related to imposition of a tax surcharge. Section 5(c) of Pub. L. 91-53 provided that amend- ments made to this section and section 963 of this title were applicable to taxable years ending after June 30, 1969, and beginning before Jan. 1, 1970, and prescribed the declaration and payment of estimated taxes af- fected by any amendments made by section 5 of Pub. L. 91-53. Section 701(c) of Pub. L. 91-172 provided that amendments made to this section and section 963 of this title were applicable to taxable years ending after Dec. 31, 1969 and beginning before July 1, 1970. Page 87