To amend the Internal Revenue Code of 1986 to make permanent the work opportunity tax credit and to allow the transfer of such credit in the case of contracted veterans.

“(l) Special rule for contracted veteran employees

“(1) In general—In the case of an employee who—

“(A) is a qualified veteran, and

“(B) receives remuneration by an employer for qualified computer services performed by the individual for another person,

“(2) Qualified computer services—For purposes of this subsection, the term “qualified computer services” means services of a type that would be classified as a computer occupation in the Bureau of Labor Statistics Standard Occupational Classification System.

“(3) Year credit allowed—In the case of an election under paragraph (1), the credit shall be allowable for the first taxable year of such other person ending with or after the employer’s taxable year for which the credit was determined.”