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 limit for qualified supplemental nutrition assistance program benefits recipient (a) In general Section 51(d)(8)(A)(i) of the Internal Revenue Code of 1986 is amended by striking but not age 40 . (b) Effective date The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2023.