A bill to amend section 51(d) of the Internal Revenue Act of 1954 to make technical modifications in the definition of an economically disadvantaged Vietnam-era veteran and to remove the age criterion applicable to such definition.

Amends the Internal Revenue Code with respect to the targeted jobs tax credit to permit participation in the targeted jobs tax credit program of all economically disadvantaged Vietnam-era veterans who have not retired from the Armed Forces at the rank of major or above, or its equivalent. Removes the current age limit on such participation.