case of an individual seeking treatment under paragraph (3)(A)(iii)), or not less than 6 months (in the case of an individual seeking treatment under clause (ii)(II) or (iv) of paragraph (3)(A)), during the 1-year period ending on the hiring date. . (b) Effective date The amendment made by this section shall apply to individuals who begin work for the employer after the date of the enactment of this Act. 4. Credit made available against payroll taxes in certain circumstances (a) In general Section 52(c) of the Internal Revenue Code of 1986 is amended— (1) in the heading by striking Tax-exempt organizations and inserting Certain employers , (2) in paragraph (2)— (A) by striking qualified tax-exempt organizations in the heading and inserting certain employers , and (B) by striking by qualified tax-exempt organizations in the text and inserting by certain employers . (b) Credit allowed to certain for-Profit employers (1) In general Paragraph (1) of section 3111(e) of such Code is amended by inserting or a qualified for-profit employer after If a qualified tax-exempt organization . (2) Qualified for-profit employer defined Paragraph (5) of section 3111(e) of such Code is amended by striking and at the end of subparagraph (A), by redesignating subparagraph (B) as subparagraph (C), and by inserting after subparagraph (A) the following new subparagraph: (B) the term qualified for-profit employer means, with respect to a taxable year, an employer not described in subparagraph (A), but only if— (i) such employer does not have profits for any of the 3 taxable years preceding such taxable year, and (ii) such employer elects under section 51(j) not to have section 51 apply to such taxable year, and . (3) Conforming amendments (A) Section 3111(e)(1) of such Code is amended by striking with respect to whom a credit would be allowable under section 38 by reason of section 51 if the organization were not a qualified tax-exempt organization . (B) Paragraphs (1) and (2) of section 3111(e) of such Code are both amended by