A bill to amend the Internal Revenue Code of 1954 to provide a tax credit for employers who employ members of hard-core unemployed.

Provides, under the Internal Revenue Code of 1954 a tax credit for employers who employ members of the hard-core unemployed. States that the credit allowed by this Act shall not exceed $25,000 plus 50 percent of so much of the liability of tax for the taxable year as exceeds $25,000. (Adds 26 U.S.C. 40)