Long-Term Unemployed Hiring Incentive Act

Long-Term Unemployed Hiring Incentive Act

Amends the Internal Revenue Code to allow through December 31, 2017, a work opportunity tax credit for hiring a qualified long-term unemployed individual.  Defines "qualified long-term unemployed individual" as any individual certified by the designated local agency as: (1) having exhausted, as of the hiring date, all rights to regular compensation under federal or state law; (2) having no rights to regular compensation with respect to the most recent week ending before the hiring date; and (3) not receiving compensation under the unemployment compensation law of Canada.