; and (2) by redesignating paragraphs (11) through (14) as paragraphs (12) through (15), respectively, and by inserting after paragraph (10) the following new paragraph: (11) Qualified long-term unemployed individual (A) In general The term qualified long-term unemployed individual means any individual who was not a student for at least 6 months during the 1-year period ending on the hiring date and is certified by the designated local agency as having aggregate periods of unemployment during the 1-year period ending on the hiring date which equal or exceed 6 months. (B) Student For purposes of this subsection, a student is an individual enrolled at least half-time in a program that leads to a degree, certificate, or other recognized educational credential for at least 6 months whether or not consecutive during the 1-year period ending on the hiring date. . (c) Simplified certification Section 51(d) of the Internal Revenue Code, as amended by subsection (b), is amended by adding at the end the following new paragraph: (16) Credit allowed for qualified long-term unemployed individuals (A) In general Any qualified long-term unemployed individual under paragraph (11) will be treated as certified by the designated local agency as having aggregate periods of unemployment if the individual is certified by the designated local agency as being in receipt of unemployment compensation under State or Federal law for not less than 6 months during the 1-year period ending on the hiring date. (B) Regulatory authority The Secretary in his discretion may provide alternative methods for certification. . (d) Credit made available to tax-Exempt employers in certain circumstances Section 3111(e) of the Internal Revenue Code is amended— (1) in the heading for the subsection is amended by inserting and qualified long-Term unemployed individuals after qualified veterans ; (2) in paragraph (1) by inserting or qualified long-term unemployed individual after qualified veteran