; and (2) 10 percent of the amount determined under paragraph (1) shall be authorized to be made available from the Federal Disability Insurance Trust Fund for continuing disability reviews (as defined in section 201(g)(1)(A) of the Social Security Act ( 42 U.S.C. 401(g)(1)(A) )). 9. Work opportunity tax credit for hiring social security disability beneficiaries (a) In general Section 51(d) of the Internal Revenue Code of 1986 is amended— (1) in paragraph (1)— (A) in subparagraph (I), by striking or ; (B) in subparagraph (J), by striking the period and inserting , or ; and (C) by adding at the end the following: (K) a qualified social security disability insurance beneficiary. ; and (2) by adding at the end the following: (16) Qualified social security disability insurance beneficiary The term qualified social security disability insurance beneficiary means any individual who is certified by the designated local agency as being entitled to disability insurance benefits under title II of the Social Security Act for any month ending within the 60-day period ending on the hiring date. . (b) Effective date The amendments made by subsection (a) shall apply to individuals who begin work for the employer after December 31, 2023.