; (2) private sector employment, including wages and benefits; (3) poverty rate; (4) safety net and other Federal spending in the area served by the program; (5) child health and educational outcomes; (6) health and well-being of those with mental, emotional, and behavioral health needs; (7) incarceration rates; and (8) other economic development and individual outcome indicators, as determined by the Secretary. (l) Expansion of work opportunity credit To include participants in job guarantee programs (1) In general Subsection (d) of section 51 of the Internal Revenue Code of 1986 is amended— (A) in paragraph (1)— (i) in subparagraph (I), by striking or at the end; (ii) in subparagraph (J), by striking the period at the end and inserting , or ; and (iii) by adding at the end the following new subparagraph: (K) a qualified participant in a job guarantee program. ; and (B) by adding at the end the following new paragraph: (16) Qualified participant in a job guarantee program The term qualified participant in a job guarantee program means any individual who is certified by the designated local agency as having participated in a job guarantee program under section 2 of the Federal Jobs Guarantee Development Act of 2018 for not less than 3 months during the 6-month period ending on the hiring date. . (2) Effective date The amendments made by this subsection shall apply to individuals who begin work for the employer after December 31, 2018. (m) Appropriations From funds in the Treasury not otherwise appropriated, there are appropriated to the Secretary such sums as may be necessary to carry out this section.