Job Incentive Act of 1983

Jobs Incentive Act of 1983 - 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.

Allows a targeted jobs tax credit for the employment of new employees who are participating in a skills training program. Requires that such program must be in an occupation which is offered or approved by: (1) a trade or professional association representing a labor-shortage business or industry; or (2) a union representing substantial numbers of individuals employed in such business or industry.