A bill to amend the Internal Revenue Code of 1954 to provide a tax credit to employers who hire unemployed youths.

Amends the Internal Revenue Code to: (1) remove the limitation on the amount of the income tax credit allowed employers who hire unemployed individuals; (2) make the credit refundable; (3) limit the types of tax against which the credit may be applied; and (4) restrict its application to the hiring of individuals between the ages of 16 and 19.