To amend the Internal Revenue Code of 1986 to make the targeted jobs credit permanent and to treat as a member of a targeted group every individual who has received a Department of Defense campaign ribbon, liberation ribbon, or national defense service medal.

Amends the Internal Revenue Code to make the targeted jobs credit permanent.

Replaces economically disadvantaged Vietnam-era veterans as members of targeted groups with conflict-era veterans. Defines such a veteran as any individual who has been awarded by the Department of Defense a campaign ribbon, a liberation ribbon, or a national defense service medal.