Testimony is presented from a hearing held to consider a bill (S. 2185) to extend the Targeted Jobs Tax Credit for an additional year. (Originally passed in 1978, the Targeted Jobs Tax Credit focuses tax incentives for employment on specific target groups found to experience high unemployment rates.) Included in the hearings is testimony provided by representatives of the following agencies and organizations: the Department of Economic Research, the J. L. Hudson Company, the National Association of Convenience Stores, the National Center for Research and Vocational Education at Ohio State University, the Ameriserv Corporation, the Youth Employment Company, the Department of Economic Research of the American Federation of Labor-Congress of Industrial Organizations (AFL-CIO), Merrill's Restaurant, Inc., the Committee for Employment Opportunities, the McDonald Corporation, the National Steel Corporation, the Employers National Job Service Committee, the Foodservice and Lodging Institute, the Rehabilitation, Research, and Training Center at Virginia Commonwealth University, the Association of General Merchandise Chains, Habilitative Systems, Inc., K&S Associates Inc., the National Alliance of Business, the Maryland Department of Employment and Training, the American Council of the Blind, and the National Association of the Deaf. In addition to containing the text of testimony given by these representatives, the hearings also contain copies of various prepared statements provided by the witnesses. (MN)