A bill to amend the Internal Revenue Code of 1954 to allow a credit for the amount of certain employment placement fees paid or incurred to an employment agency.

[AI summary unavailable — showing source text] Allows, under the Internal Revenue Code, a maximum $500 credit against the income tax for employment placement fees incurred by a taxpayer during the taxable year to an employment agency. Requires that to elect such a credit the newly hired individual must have been totally unemployed during the 30 day period before acceptance of such employment.…