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S 492119th CongressIntroduced
Improve and Enhance the Work Opportunity Tax Credit Act
Introduced: Oct 29, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Improve and Enhance the Work Opportunity Tax Credit Act increases the Work Opportunity Tax Credit from 40% to 50% and expands benefits for targeted workers while modernizing credit structure.
Key Points
- 1Increases Work Opportunity Tax Credit from 40% to 50% of qualified first-year wages
- 2Raises wage limits for veterans and extends benefits to longer service periods
- 3Enhances credit for summer youth employees and long-term family assistance recipients
- 4Removes age limit for SNAP recipients (previously limited to under age 40)
- 5Increases maximum credit amounts for various targeted groups
- 6Applies to individuals beginning work after December 31, 2024
Impact Areas
Employers hiring targeted workersVeterans seeking employmentLong-term welfare recipientsSummer youth employeesSNAP recipientsFederal tax revenue
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