unemployed workers work opportunity tax credits (a) In general Paragraph (3) of section 51(b) of the Internal Revenue Code is amended by inserting $10,000 per year in the case of any individual who is a qualified long-term unemployed individual by reason of subsection (d)(11), and before $12,000 per year . (b) Long-Term unemployed individuals tax credits Subsection (d) of section 51 of the Internal Revenue Code is amended— (1) in paragraph (1), by striking or at the end of subparagraph (H), by striking the period at the end of subparagraph (I) and inserting , or , and by inserting after subparagraph (I) the following: (J) a qualified long-term unemployed individual.