and inserting 50 percent . (d) Conforming amendments relating to treatment of summer youth employees Section 51(d)(7)(B) of such Code is amended— (1) by striking clause (ii), (2) by striking , and at the end of clause (i) and inserting a period, (3) by redesignating clause (i) (as so amended) as clause (iv), and (4) by inserting before such clause (iv) (as so redesignated) the following new clauses: (i) in lieu of the amount determined under subsection (a), the amount of the work opportunity credit determined under this section for the taxable year shall be equal to 40 percent of the qualified first-year wages for such year, (ii) in the case of an individual described in subsection (i)(3)(A), clause (i) shall be applied by substituting 25 percent for 40 percent , (iii) in the case of an individual described in subsection (i)(3)(B), no wages shall be taken into account under clause (i), (iv) the amount of qualified first-year wages which may be taken into account with respect to such individual shall not exceed $3,000 per year, and . (e) Conforming amendments relating to long-Term family assistance recipients (1) In general Section 51(e)(1) of such Code is amended by striking family assistance recipient— and all that follows and inserting the following: family assistance recipient, in lieu of subsection (a), the amount of the work opportunity credit determined under this section for the taxable year shall be equal to— (1) 40 percent of so much of the qualified first-year wages with respect to such individual for such year as does not exceed $10,000, and (2) 50 percent of so much of the qualified second-year wages with respect to such individual for such year as does not exceed $10,000. . (2) Clerical amendment The heading for section 51(e) of such Code is amended by striking Credit for second-year wages and inserting Special rules for determining credit . (f) Effective date The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2023. 3. Removal of age