Rural Job Development Act

[AI summary unavailable — showing source text] Rural Job Development Act - Provides income tax incentives and other benefits for employers operating certain industrial or commercial enterprises in rural job development areas. Title I: Eligibility for Assistance - Directs the Secretary of Agriculture to certify as eligible for benefits under this Act new facilities or new parts of facilities which meet the requirements set forth in this Act, including: (1) that such facility has been approved by the local authority as consistent with local zoning ordinances and economic and physical planning; (2) such facility was placed in service by the person to whom the certificate is to be issued in a rural job development area in the first taxable year of the certification period; (3) the creation of new, full-time jobs for at least ten persons; and (4) the employment of persons in at least 50 percent of the jobs in such facility who reside within the rural job development area have served at least one year on active duty in the Armed Forces, or have been enrolled at least one year in the Job Corps. Requires the Secretary to issue a certificate of eligibility to such businesses which meet the requirements set forth in this Act. Authorizes …