; treatment of employees performing services for other persons). (c) Termination No credit shall be allowed under this section with respect to any wages paid more than 2 years after the date of the enactment of this section. . (b) Conforming amendments (1) Section 6211(b)(4)(A) is amended by inserting 36C, after 36B, . (2) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (c) Clerical amendment The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting before section 37 the following new item: Sec. 36C. Displaced farm worker credit. . (d) Effective date The amendments made by this section shall apply wages paid in taxable years ending after the date of the enactment of this Act.