I Workforce Investment 101. Job skills training for older individuals (a) Targeted pilot program The Secretary of Labor shall establish a pilot program pursuant to section 169(b) of the Workforce Investment and Opportunity Act ( 29 U.S.C. 3224(b) ) to provide grants to entities eligible under such section to provide job skills training to and specific for older individuals, particularly in the areas of computer literacy, advanced computer operations, and resume writing. (b) Definition For purposes of the program established under subsection (a), the term older individual means an individual who is older than 45 years of age. 102. Extension of Work Opportunity Tax Credit for certain targeted groups (a) In general Subparagraph (B) of section 51(c)(4) of the Internal Revenue Code of 1986 is amended by inserting (December 31, 2024, in the case of any member of a targeted group described in subparagraph (B), (C), (E), (F), or (G)) before the period at the end. (b) Effective date The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2019. 103. Youth and summer jobs (a) Intern wage credit (1) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45S. Intern wage credit (a) In general For purposes of section 38, in the case of an eligible small business employer, the intern wage credit for any taxable year is an amount equal to 10 percent of the wages paid by the taxpayer during such taxable year to qualified interns for whom an election is in effect under this section. (b) Limitations (1) Credit The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed an amount equal to the excess (if any) of— (A) $3,000, over (B) the credit allowed under subsection (a) with respect to such taxpayer for all preceding taxable years. (2) Interns An election may not be made under this section with respect to more than 5 qualified