by reason of the amendments made by paragraphs (1) and (2). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund had such amendments not been enacted. (c) Effective date The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2023. 3. Enhancement of Work Opportunity Credit for vocational rehabilitation referrals, qualified SSI recipients, and qualified SSDI recipients (a) In general Section 51 of the Internal Revenue Code of 1986 is amended— (1) by redesignating subsections (f) through (k) as subsections (g) through (l), respectively, and (2) by inserting after subsection (e) the following new subsection: (f) Credit for second-Year wages for employment of vocational rehabilitation referrals, qualified SSI recipients, and qualified disability insurance beneficiaries (1) In general With respect to employment of a vocational rehabilitation referral, a qualified SSI recipient, or a qualified disability insurance beneficiary— (A) the amount of the work opportunity credit determined under this section for the taxable year shall include 20 percent of the qualified second-year wages for such year, and (B) in lieu of applying subsection (b)(3), the amount of the qualified first-year wages, and the amount of qualified second-year wages, which may be taken into account with respect to such referral or recipient shall not exceed $12,500 per year. (2) Qualified second-year wages For purposes of this subsection, the term qualified second-year wages means qualified wages— (A) which are paid to a vocational rehabilitation referral, a qualified SSI recipient, or a qualified disability insurance beneficiary, and (B) 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 referral or recipient determined under