; and (2) whether such retention credit was easily understood by employers and had an impact on hiring decisions in addition to any subsidy received under title XIII of the Social Security Act. (c) Extension of work opportunity credit Paragraph (4) of section 51(c) of the Internal Revenue Code of 1986 is amended by striking December 31, 2020 and inserting December 31, 2022 . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 5. Conforming amendments (a) TANF (1) State plan Section 402 ( 42 U.S.C. 602 ) is amended— (A) in subsection (a)(1)— (i) in subparagraph (A)(iii), by inserting or employment services, training and other services and activities, and supportive services provided under the State program funded under title XIII before the period; and (ii) in subparagraph (B)— (I) in clause (iv), by inserting , unless the parent or caretaker is participating in the State program funded under title XIII before the period; and (II) by adding at the end the following: (VI) The document shall indicate whether the State elects to carry out a State program to provide employment services, training and other services and activities, and supportive services under title XIII.