SECTION 15. TAX CREDIT ISSUES—CONTINUED

Statute or Regulation Act Postponed 11. Sec. 51(d)(12)(A)(ii)(II) and An employer seeking the Work Opportunity Credit or the Welfare-to-Work 51A(d)(1) Credit with respect to an individual must submit Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, to the State Employment Security Agency not later than the 21 ^st day after the individual begins work for the employer.