; and (2) the Deputy Assistant Secretary for Minority Health. 4. Tax incentives (a) Work opportunity credit for hiring Health Enterprise Zone workers (1) In general Section 51(d)(1) 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 qualified Health Enterprise Zone worker, to the extent that the qualified first-year wages with respect to such worker are paid for qualified Health Enterprise Zone work. . (2) Qualified Health Enterprise Zone worker Section 51(d) of such Code is amended by adding at the end the following new paragraphs: (16) Qualified Health Enterprise Zone worker The term qualified Health Enterprise Zone worker means any individual who is certified by the designated local agency as having (as of the hiring date) a principal place of employment within a Health Enterprise Zone (as such term is defined in section 9 of the Health Enterprise Zones Act of 2020 ). (17) Qualified Health Enterprise Zone work The term qualified Health Enterprise Zone work means employment by a Health Enterprise Zone practitioner (as such term is defined in section 9 of the Health Enterprise Zones Act of 2020 ), the primary official duties of which promote access to healthcare in a Health Enterprise Zone (as such term is defined in section 9 of the Health Enterprise Zones Act of 2020 ). . (3) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act to individuals who begin work for the employer after such date. (b) Credit for Health Enterprise Zone workers (1) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25D the following new section: 25E. Credit for qualified Health Enterprise Zone workers (a) Allowance of credit In the case of a qualified Health Enterprise Zone worker, there shall