Bill · H.R. 10446· House(119-HR-10446)
Incentivizing Small Business Employee Retention Act of 2026
- Introduced
- 9/16/2026
- Last activity
- 9/16/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- George Latimer
- Cosponsors
- - 3 - 0
- Introduced
- In Committee
What this bill would do
This bill, titled the Incentivizing Small Business Employee Retention Act of 2026, makes changes to tax deductions and credits for businesses. It updates the rules for deducting costs related to removing architectural and transportation barriers. The bill also extends the work opportunity credit until September 30, 2030. Additionally, it provides an increased work opportunity credit for qualified small businesses based on wages paid across multiple years. Finally, it requires reports to be submitted to congressional committees regarding the use and effects of these tax credits.
Yes· 3 of 14
Would people with disabilities be better off under this?+8
Directly enhances accessibility in facilities, public transportation, and internet services for individuals with disabilities.
Would business owners be better off under this?+7
Provides substantial tax deductions and credits for small business owners making accessibility upgrades and retaining workers.
Does this make it easier to run a small business?+7
The legislation provides targeted tax incentives and multi-year credits specifically designed to support small businesses.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2 allows businesses to include internet and telecommunications improvements for individuals with disabilities and older adults under their barrier-removal tax deductions, which could make digital and communication access easier.
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Section 2 also increases the deduction limit from $15,000 to $30,000, giving businesses more financial room to make facilities and vehicles accessible.
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Section 3 extends the work opportunity credit through September 30, 2030, which continues tax incentives for hiring individuals from certain targeted groups.
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Section 3 provides qualified small businesses with increased tax credits for retaining qualified workers over several years, scaling up to 100 percent of qualified fifth-year wages, which can encourage long-term employment.
Potential Negative Impacts for People
- Section 3 states that employees must perform at least 120 hours of service for a qualified small business during the taxable year to qualify for the increased credit, meaning workers with fewer hours will not generate this specific wage credit for retention.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For People With Disabilities+8Good For Business Owners+7Good For Seniors+5Good For Low Income Households+4Good For Veterans+4
- Economy And Finance
- Improves Small Business Support+7Reduces Small Business Taxes+6Increases Job Creation+5Improves Economic Growth+2
- Social Issues And Justice
- Improves Disability Rights+6
- Education And Technology
- Improves Internet Access+4
- Governance And Ideology
- Improves Government Transparency+4
- National Security And Foreign Policy
- Improves Veterans Benefits+4
- Environment Energy And Infrastructure
- Improves Rural Development+2
- 10/6/2026
- 1 Cosponsor added.
- 9/24/2026
- 1 Cosponsor added.
- 9/16/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Yassamin AnsariDemocrat · Arizona
Gilbert CisnerosDemocrat · California
Lateefah SimonDemocrat · California