To amend the Internal Revenue Code of 1986 to make permanent the work opportunity tax credit and to allow the transfer of such credit in the case of contracted veterans.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: (1) make such credit permanent, and (2) allow the transfer of credit amounts to an individual other than the employer for computer services performed by a qualified veteran (i.e. an unemployed veteran with a service-connected disability).…