Allows as a credit against the tax imposed by the Internal Revenue Code a percentage of a taxpayer's employment expenses in employing a Vietnam veteran. Gives preference in percentages allowed as a credit to the hiring of a person who is physically handicapped, or who was a prisoner of war or missing in action.
Specifies qualifying expenses and the percentages allowed depending on the length of a veteran's employment.
Requires the payment of the higher of either the minimum wage or the prevailing wage.
Defines terms and sets forth regulations for purposes of this Act. (Amends 16 U.S.C. 42)
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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