This handbook for businesses explains the benefits and incentives provided by the Targeted Jobs Tax Credit (TJTC) and the Job Training Partnership Act (JTPA) and shows how businesses can take advantage of them. An introduction summarizes the two pieces of legislation. Section 1 furnishes the specifics on the TJTC and explains how businesses can put it to work. The tax savings are detailed; the nine target groups are defined; appropriate regulations are explained. The process and paperwork are briefly addressed. Section 2 explains how JTPA works on the local level. Participant eligibility and delivery structure are considered. Sections 3 and 4 describe JTPA-sponsored activities that can benefit a business. On-the-job-training (OJT) is discussed in terms of setting up the program, recruiting and screening candidates, developing a training plan, and completing the OJT contract. Two major types of programs and services that might be provided in the community are described: tailored programs (customized training, upgrading, on-site industry specific training, retraining) and general services (screening, preemployment training, classroom skills training). Appendixes include TJTC and OJT reference materials (sample forms) and a glossary. (YLB)