A bill to provide for a credit against an employers liability for withholding income tax in wages paid to his employees based upon hourly employment benefits under the comprehensive employment and training act.

Amends the Internal Revenue Code to allow a tax credit against an employer's liability for his employees' withholding tax, in the amount of certified hourly employment benefits (between $.50 and $1.00 per hour) attributable to the employment of eligible youth certified by a prime sponsor under the Comprehensive Employment and Training Act of 1973, as amended by the Comprehensive Employment and Training Amendments of 1978.