Jobs Incentive Act of 1982

Jobs Incentive Act of 1982 - Amends the Internal Revenue Code to allow an income tax credit for each new employee position created by an employer in an area of substantial unemployment. Sets the amount of such credit at $1,000 for each new permanent employee position and $500 for each new temporary employee position.

Defines "area of substantial unemployment" as any county, within the United States, in which the local unemployment rate exceeds the national unemployment rate.