To amend the Internal Revenue Code of 1986 to extend the work opportunity tax credit and to provide such credit for hiring long-term unemployed individuals.

Amends the Internal Revenue Code to extend the work opportunity tax credit through 2015 and allow the credit for the hiring of a qualified long-term unemployed individual. Defines "qualified long-term unemployed individual" as any individual who: (1)  is certified as being in receipt of unemployment compensation during the entire 26-week period ending on the date such individual is hired, or (2) would have received unemployment compensation for such period but had exhausted the right to such compensation.