A bill to promote the employment of unemployed Vietnam veterans in employment reflecting experience or providing training.

Allows a tax credit under the Internal Revenue Code to an employer with respect to a Vietnam veteran employed by a taxpayer for not less than 6 months during the 2-year period beginning on the date 1 year before the first day of the taxpayer's taxable year, if, as certified by the Secretary of Labor, the position which the individual is hired either (1) reflects the individual's prior civilian experience, his applicable military experience, or his educational level, or (2) provides training which leads to self improvement or job advancement.