Tax Credits for Jobs Now Act of 2012

Tax Credits for Jobs Now Act of 2012 - Amends the Internal Revenue Code to allow employers a refundable tax credit for: (1) 60% of the excess of the aggregate wages paid to employees during 2012 over the aggregate wages paid during 2011, and (2) 40% of the excess of such wages paid during 2013 over the aggregate inflation-adjusted wages paid during 2012. Limits the maximum amount of such credit to $500,000 in any calendar year.