Older Worker Opportunity Act

[AI summary unavailable — showing source text] Older Worker Opportunity Act - Amends the Internal Revenue Code to: (1) establish a tax credit equal to 40% of annual wages for older workers in flexible and phased work programs; and (2) extend the dependent care credit to eldercare expenses. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to extend COBRA continuation coverage for certain older workers. Amends the Workforce Investment Act of 1998 to revise: (1) statewide employment and training activities, adding developing strategies for serving hard-to-serve populations and coordinating programs among one-stop partners; (2) local employment and training activities, with respect to intensive services and training services, and adding customer support for members of hard-to-serve populations, including individuals with disabilities; (3) performance measures, data, and reporting; (4) uses of funds for statewide activities, adding incentive grants for local areas; and (5) incentive grants for states. Directs the Secretary of Labor to establish a Federal Task Force on Older Workers.…