To amend the Internal Revenue Code of 1986 to allow employers the targeted jobs credit for hiring individuals who have received, or were eligible to receive, unemployment compensation covering at least 90 days.

Amends the Internal Revenue Code to allow employers the targeted jobs credit for hiring unemployment compensation recipients (if such recipients work for at least six months). Describes such individuals as those who: (1) have received unemployment compensation for a period of not less than 90 days ending during the 180-day period ending on the hiring date; (2) would have received such compensation for such period but for exhausting benefits; or (3) on application, would have been eligible to receive such compensation for such period.