in taxable years ending after such date. 3. Incentives for hiring manufacturing recovery employees (a) In general Paragraph (1) of section 51(d) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting , or , and by adding at the end the following new subparagraph: (K) a manufacturing recovery employee. . (b) Manufacturing recovery employee Subsection (d) of section 51 of such Code is amended by adding at the end the following new paragraph: (16) Manufacturing recovery employee (A) In general The term manufacturing recovery employee means any individual who is certified by the designated local agency as having a hiring date which is after the date of the enactment of the Manufacturing Economic Recovery Act of 2017 and before the close of the 3-year period beginning on the date that the employer first operated the manufacturing facility at which the individual is employed. (B) Increased credit for hiring unemployed In the case of a manufacturing recovery employee who is certified by the designated local agency as having received unemployment compensation under State or Federal law for not less than 4 weeks during the 3-year period ending on the hiring date, subsection (a) shall be applied by substituting 50 percent for 40 percent . (C) No credit for less than full-time employment An individual shall not be treated as a manufacturing recovery employee for any week during which— (i) the individual is employed by the employer for less than 35 hours at a manufacturing facility of the employer, or (ii) the individual performs less than 90 percent of individual’s services for the employer at the manufacturing facility. (D) Manufacturing facility must be in 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