Veterans Jobs Opportunity Act This bill allows a new business-related tax credit for 15% of the start-up expenditures, up to a maximum of $50,000 in a taxable year, of a veteran-owned small business. The business must be owned and controlled by one or more veterans or their spouses and have its principal place of business in an underserved community. The bill defines "underserved community" as any area located within a HUBZone, an empowerment zone or enterprise community, an area of low or moderate income, or a county with persistent poverty.