; and (7) administer grants, cooperative agreements, and contracts to provide technical assistance and other activities as necessary to support activities related to the provision of self-employment assistance benefits, relocation assistance benefits, and reemployment programs and activities. (c) Definitions In this section: (1) Administration The term Administration means the Social Security Administration. (2) Commissioner The term Commissioner means the Commissioner of Social Security. (3) Director The term Director means the Director of the Office of Reemployment Assistance established under this section. (4) Office The term Office means the Office of Reemployment Assistance established under this section. (5) Secretary The term Secretary means the Secretary of Labor. (d) Authorization of appropriations For the purpose of carrying out this section, there are authorized to be appropriated such sums as may be necessary for each fiscal year beginning with fiscal year 2020. . 4. Employee retention work opportunity credit (a) In general Section 51 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (l) Employee retention credit (1) In general The amount of the work opportunity credit determined under subsection (a) for the taxable year shall be increased by an amount equal to 40 percent of the qualified second-year wages for such year with respect to ELEVATE employees. (2) Qualified second-year wages (A) In general For purposes of this subsection, the term qualified second-year wages means qualified wages (determined as if ELEVATE employees were members of a targeted group)— (i) which are paid to an ELEVATE employee, and (ii) which are attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such employee determined under subsection (b)(2). (B) Limitation The amount of the qualified second-year wages which may be taken into account with respect to any individual shall not exceed $6,000 per