A bill to amend the Internal Revenue Code of 1954 to extend the targeted jobs credit, to treat certain individuals who have exhausted their rights to unemployment benefits as members of a targeted group, and for other purposes.

Summary

Amends the Internal Revenue Code to extend the targeted jobs tax credit from 1982 to 1987. Treats as members of a targeted group certain individuals who either: (1) exhausted rights to extended unemployment compensation during 1982 or 1983; or (2) exhausted rights to regular benefits during 1982 or 1983 and who are eligible for trade readjustment allowances. Repeals the requirement that youths participating in qualified cooperative education programs be economically disadvantaged. Sets forth special rules for the treatment of reemployed individuals.

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Documents

1 official file

• Introduced in House

  summary · EN · 24 June 1982

  Open at official source

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