united states No credit shall be allowable by reason of this paragraph unless the manufacturing facility is located in the United States. . (c) Permanent credit for manufacturing recovery employees Paragraph (4) of section 51(c) of such Code (relating to termination) is amended by adding at the end the following: The preceding sentence shall not apply to any manufacturing recovery employee. . (d) Effective date The amendments made by this section shall apply to individuals who first begin work for the employer after the date of the enactment of this Act.