To provide for a fair and equitable resolution of claims relating to the work opportunity credit.

[AI summary unavailable — showing source text] Requires the Secretary of the Treasury to issue regulations, not later than July 1, 2005, to provide for the settlement of certain previously-denied employer claims for the work opportunity tax credit which should have been granted consistent with Internal Revenue Service (IRS) Revenue Ruling 2003-112. Directs that such settlement: (1) be national in scope; (2) provide for a fair and equitable resolution of all claims; and (3) rely on statistical sampling on a national level.…