To amend the Internal Revenue Code of 1986 to provide that certain additional categories of employees are eligible for the targeted jobs credit, and to make such credit permanent.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to include the following categories of employees as eligible for the targeted jobs credit: (1) an eligible job opportunities program employee; (2) a qualified older American; (3) a qualified dislocated worker; (4) an unemployment compensation exhaustee; (5) a qualified JTPA (Jobs Training Partnership Act) trained individual; and (6) a displaced homemaker. Makes such credit permanent law.…