; and (10) other economic development and individual outcome indicators, as determined by the Secretary. (n) 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 Program Act of 2020 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, 2020. (o) 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. 3. Transaction tax (a) In general Chapter 36 of the Internal Revenue Code of 1986 is amended by inserting after subchapter B the following new subchapter: C Tax on Trading Transactions Sec. 4475. Tax on trading transactions. Sec. 4476. Derivative defined. 4475. Tax on trading transactions (a) Imposition of tax There is hereby imposed a tax on each covered transaction with respect to any security. (b) Rate of tax The tax imposed under subsection (a) with respect to any covered transaction shall be 0.1 percent of the specified base amount with respect to such covered transaction. (c) Specified base amount For purposes of this section, the term specified base amount means— (1) except as provided in paragraph (2), the fair