Improve and Enhance the Work Opportunity Tax Credit Act

Extension of Tax Credit Program: Section 2(a) extends the work opportunity tax credit through December 31, 2030. This ensures the hiring incentive remains available to encourage employment opportunities for targeted groups.

Removal of Age Limits for SNAP Recipients: Section 3 removes the age limit restriction for qualified Supplemental Nutrition Assistance Program benefits recipients under section 51(d)(8)(A)(i). This change allows older individuals receiving these benefits to qualify for the program.

Inclusion of Military Spouses: Section 4 adds qualified military spouses to the targeted groups eligible for the work opportunity credit under section 51(d)(1). This provision provides an incentive for employers to hire spouses of members of the Armed Forces.