Improve and Enhance the Work Opportunity Tax Credit Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6231 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6231 To amend the Internal Revenue Code of 1986 to improve and enhance the work opportunity tax credit, to encourage longer-service employment, and to modernize the credit to make it more effective as a hiring incentive for targeted workers, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES November 20, 2025 Mr. Smucker (for himself, Mr. Horsford, Mr. Kelly of Pennsylvania, Mr. Beyer, Mr. Kustoff, Mr. Moore of Utah, Mr. Miller of Ohio, and Ms. DelBene) 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 improve and enhance the work opportunity tax credit, to encourage longer-service employment, and to modernize the credit to make it more effective as a hiring incentive for targeted workers, 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 ``Improve and Enhance the Work Opportunity Tax Credit Act''. SEC. 2. IMPROVING AND ENHANCING WORK OPPORTUNITY TAX CREDIT. (a) Extension.--Section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking ``December 31, 2025'' and inserting ``December 31, 2030''. (b) Enhancement of Credit.-- (1) In general.--Section 51(a) of the Internal Revenue Code of 1986 is amended by striking ``shall be equal to 40 percent'' and all that follows and inserting the following: ``shall be equal to the sum of-- ``(1) 50 percent of so much of the qualified first-year wages with respect to each individual for such year as does not exceed $6,000, plus ``(2) in the case of individuals who have performed at least 400 ho