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United States · Bill · S

S. 2935 (97th)

Targeted Jobs Tax Credit Amendments Act of 1982

openUnited States· United States Congress· EN

Introduced

21 September 1982

Last action

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Status

Committee on Finance requested executive comment from OMB; Treasury Department.

Sponsors

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Subjects

Discovery layer

Source updated

29 August 2025

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Summary

Targeted Jobs Tax Credit Amendments Act of 1982 - Amends the Internal Revenue Code to include as members of a targeted group for purposes of the targeted jobs tax credit individuals who: (1) have been unemployed since January 1, 1982; or (2) have exhausted all rights to regular unemployment compensation. Increases the amount of the first year wages taken into account from 50 percent to: (1) 65 percent in the case of an employer in an area where the employment rate exceeds the average national rate; and (2) 75 percent in the case of a small business owner.

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1 official file

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