A bill to amend the Internal Revenue Code of 1954 to provide a tax credit for private employers who alleviate unemployment by expanding the national employment base.

Amends the Internal Revenue Code to allow employers a limited income tax credit for wages paid individuals certified by the Secretary of Labor as hard-core unemployed. Directs the Secretary of Labor to establish a program, with administrative procedures to guard against duplicity and fraud, for the certification, by local agencies, of the hard-core unemployed eligible for tax-supported hiring under this Act.