A bill to amend the Internal Revenue Code of 1954 to expand the category of targeted groups for whom the new employee credit is available to include displaced homemakers.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to include displaced homemakers as a targeted group for whom the new employee credit is available. Defines "displaced homemaker" as an individual who: (1) has not worked in the labor force for a substantial number of years but has provided unpaid services in the home for family members; (2) has been dependent on public assistance or the income of another family member but is no longer supported by that income; and (3) is unemployed or underemployed and has encountered difficulty in obtaining suitable employment.…