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PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 563 to such provision as in effect on the date of the enactment of this paragraph. "(5) SPECIAL RULE FOR SHORT TAXABLE YEARS.—For any taxable year having less than 12 months, the amount deter- mined imder subsection (aX2) shall be miiltiphed by a fraction, the numerator of which is the nimiber of days in the taxable vear and the denominator of which is 365. \f) TERMINATION.—^This section shall not apply to taxable years beginning after December 31,2003." (c) DENIAL OP DEDUCTION FOR PORTION OF WAGES EQUAL TO INDIAN EMPLOYMENT CREDIT.— (1) Subsection (a) of section 280C (relating to rule for targeted jobs credit) is amended by striking "51(a)" and insert- ing "45A(a), 51(a), and". (2) Subsection (c) of section 196 (relating to deduction for certain imused business credits) is amended by striking "and" at the end of paragraph (5), by striking the period at the end of paragraph (6) and inserting ", and", and by adding at the end the following new paragraph: "(7) the Indian employment credit determined under section 45A(a)." (d) DENIAL OF CARRYBACKS TO PREENACTMENT YEARS.—Sub- section (d) of section 39 is amended by adding at the end thereof the following new paragraph: "(5) No CARRYBACK OF SECTION 45 CREDIT BEFORE ENACT- MENT.—No portion of the imused business credit for any taxable year which is attributable to the Indian emplo3rment credit determined under section 45A may be carried to a taxable year ending before the date of the enactment of section 45A." (e) CLERICAL AMENDMENT.—^The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end thereof the following: "Sec. 45A. Indian employment credit." (f) EFFECTIVE DATE.—The amendments made by this section 26 use 38 note. shall apply to wages paid or incurred after December 31, 1993. Subchapter D—Other Provisions PART I—DISCLOSURE PROVISIONS SEC. 13401. DISCLOSURE OF RETURN INFORMATION FOR ADMINIS- TRATION OF CERTAIN VETERANS PROGRAMS. (a) GENERAL RULE.—Subparagraph (D) of section 6103(1X7) 26 use 6103. (relating to disclosure of return information to Federal, State, and local agencies administering certain programs) is amended by strik- ing "September 30, 1997" in the second sentence following clause (viii) and inserting "September 30,1998". (b) EFFECTIVE DATE.—The amendment made by subsection (a) 26 use 6i03 shall take effect on the date of the enactment of this Act. "°^^- SEC. 13402. DISCLOSURE OF RETURN INFORMATION TO CARRY OUT INCOME CONTINGENT REPAYMENT OF STUDENT LOANS. (a) GENERAL RULE.—Subsection (1) of section 6103 (relating to confidentiality and disclosure of returns and return information) is amended by adding at the end thereof the following new paragraph: