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.

Amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: (1) make such credit permanent, and (2) allow the transfer of credit amounts to an individual other than the employer for computer services performed by a qualified veteran (i.e. an unemployed veteran with a service-connected disability).