HIRE Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6524 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6524 To amend the Internal Revenue Code of 1986 to extend the work opportunity credit and to make employers of social security disability insurance beneficiaries eligible for such credit, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 9, 2025 Mr. Hill of Arkansas (for himself, Ms. Davids of Kansas, Mrs. Dingell, Mr. Carey, and Ms. Malliotakis) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to extend the work opportunity credit and to make employers of social security disability insurance beneficiaries eligible for such credit, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Helping Individuals Rejoin Employment Act'' or the ``HIRE Act''. SEC. 2. EXTENSION AND MODIFICATION OF WORK OPPORTUNITY TAX CREDIT. (a) Extension of Credit.--Section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking ``December 31, 2025'' and inserting ``December 31, 2030''. (b) Credit for Hiring Social Security Disability Insurance Beneficiaries.-- (1) In general.--Section 51(d)(1) of such Code is amended by striking ``or'' at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting ``, or'', and by adding at the end the following new subparagraph: ``(K) a qualified social security disability insurance beneficiary.''. (2) Qualified social security disability insurance beneficiary.--Section 51(d) of such Code is amended by adding at the end the following new paragraph: ``(16) Qualified social securi