To amend the Internal Revenue Code of 1986 to provide that certain additional categories of employees are eligible for the targeted jobs credit, and to make such credit permanent.

Amends the Internal Revenue Code to include the following categories of employees as eligible for the targeted jobs credit: (1) an eligible job opportunities program employee; (2) a qualified older American; (3) a qualified dislocated worker; (4) an unemployment compensation exhaustee; (5) a qualified JTPA (Jobs Training Partnership Act) trained individual; and (6) a displaced homemaker.

Makes such credit permanent law.