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Improve and Enhance the Work Opportunity Tax Credit Act

H.R. 6231 Rep. Lloyd Smucker (R-PA-11) In committee
Bill text PDF
  1. Introduced Nov 20
  2. Committee Nov 20
  3. Passed House Next
  4. Passed Senate Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Nov 20, 2025Next: House vote
342d ago Nov 20, 2025: Referred to the House Committee on Ways and Means.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
4companies, 14 filings
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20trades in the last 90 days
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4 companies
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Consumer & Retail 2Industrials 1Technology & Software 1
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Summary

This bill amends the Internal Revenue Code to improve and enhance the Work Opportunity Tax Credit (WOTC) by extending it, increasing credit rates, adding inflation adjustments, removing an age limit for SNAP recipients, adding military spouses as a targeted group, and promoting hiring of targeted workers in critical industries.

Sec. 2, Improving and enhancing the Work Opportunity Tax Credit: Extends the credit through December 31, 2030. Increases the general credit rate to 50% of qualified first-year wages up to $6,000, plus an additional 50% of wages between $6,000 and $12,000 for employees working at least 400 hours. Adds an inflation adjustment for the $6,000 and $10,000 wage limits starting after 2025. Modifies rules for certain veterans, summer youth employees, long-term family assistance recipients, and agricultural/railway labor to align with the new wage limits and rates.

Sec. 3, Removal of age limit for qualified Supplemental Nutrition Assistance Program benefits recipient: Removes the age restriction (under age 40) for SNAP recipients to qualify for the credit, effective for employees hired after December 31, 2025.

Sec. 4, Eligibility of spouses of military personnel for the Work Opportunity Credit: Adds a new targeted group, "qualified military spouse," defined as the spouse of a U.S. Armed Forces member, effective for amounts paid or incurred after enactment for employees hired after that date.

Sec. 5, Promotion of targeted group member hiring to certain industries: Directs the Secretaries of Treasury, Commerce, Labor, and the SBA Administrator to promote hiring of targeted group members to business leaders in critical industry sectors such as manufacturing, infrastructure, energy, health care, and construction.

Summary of the bill text as introduced in House (Nov 20, 2025), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.