A bill to amend the Internal Revenue Code of 1954 to include structurally unemployed older Americans as members of targeted groups for credit for employment of certain new employees.

Amends the Internal Revenue Code to include structurally unemployed older Americans as members of a targeted group for purposes of the targeted jobs income tax credit.

Defines "structurally unemployed older Americans" as individuals certified by a designated local agency as: (1) 50 years old on or before the hiring date; and (2) being structurally unemployed according to criteria determined by the Secretary of the Treasury after consultation with the Secretary of Labor.