Bill · S. 3265· Senate(119-S-3265)
Improve and Enhance the Work Opportunity Tax Credit Act
- Introduced
- 11/20/2025
- Last activity
- 11/20/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Bill Cassidy
- Cosponsors
- - 7 - 7
- Introduced
- In Committee
What this bill would do
This bill, known as the "Improve and Enhance the Work Opportunity Tax Credit Act," seeks to amend the Internal Revenue Code of 1986. It aims to modernize and enhance the work opportunity tax credit to serve as a more effective hiring incentive for targeted workers. Key provisions include extending the credit through December 31, 2030, and adjusting wage limits and percentages. The bill also expands eligibility to include qualified military spouses. Finally, it directs several government agencies to promote the hiring of targeted group members within critical industry sectors.
Yes· 3 of 10
Would veterans be better off under this, taking everything together?+6
The bill provides significantly increased tax credit amounts for various categories of qualified veterans.
Would households on low incomes be better off under this?+5
The bill expands and enhances tax credits for food assistance recipients and family assistance recipients.
Is this likely to create jobs?+5
The bill enhances incentives for employers to hire targeted individuals, promoting job growth.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Extended Tax Credit Availability: The bill extends the expiration of the credit from December 31, 2025, to December 31, 2030 (Section 2(a)).
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Increased Incentives for Long-term Employment: The credit is enhanced to include a 50 percent credit for wages exceeding $6,000 if an individual performs at least 400 hours of service (Section 2(b)(1)).
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Inflation Protection: The $6,000 wage cap and other amounts will be adjusted annually for inflation to keep pace with the cost of living (Section 2(b)(2)).
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Enhanced Support for Veterans: The bill increases the limitation on wages taken into account for certain qualified veterans, providing higher percentage-based limits (Section 2(b)(3)(A)).
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Expanded Eligibility for Military Families: The bill adds "qualified military spouse" as a new category of individuals eligible for the credit (Section 3(a) and (b)).
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Removal of Age Barriers: The age limit of 40 is removed for those receiving Qualified Supplemental Nutrition Assistance Program benefits (Section 2(c)).
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Industry-Specific Hiring Promotion: Government agencies are directed to promote hiring members of targeted groups in sectors such as manufacturing, infrastructure, energy, health care, and construction (Section 4).
Potential Negative Impacts for People
- No negative impacts or burdens are explicitly stated in the provided text.
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 Veterans+6Good For Low Income Households+5Good For Business Owners+3Good For Young Adults+2
- Economy And Finance
- Increases Job Creation+5Improves Small Business Support+3Reduces Small Business Taxes+3Improves Economic Growth+2
- National Security And Foreign Policy
- Improves Veterans Benefits+5
- Social Issues And Justice
- Improves Poverty Reduction+4
- 9/17/2026
- 1 Cosponsor added.
- 9/16/2026
- 1 Cosponsor added.
- 6/4/2026
- 1 Cosponsor added.
- 5/12/2026
- 1 Cosponsor added.
- 12/18/2025
- 1 Cosponsor added.
- 12/11/2025
- 1 Cosponsor added.
- 11/20/2025
- Read twice and referred to the Committee on Finance.
- 8 Cosponsors added.
- Introduced in Senate
3 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
John BoozmanRepublican · Arkansas
Catherine Cortez MastoDemocrat · Nevada
John FettermanDemocrat · Pennsylvania
Maggie HassanDemocrat · New Hampshire
Jon HustedRepublican · Ohio
James JusticeRepublican · West Virginia
Timothy KaineDemocrat · Virginia
Jerry MoranRepublican · Kansas
Roger MarshallRepublican · Kansas
Gary PetersDemocrat · Michigan
Pete RickettsRepublican · Nebraska
Elissa SlotkinDemocrat · Michigan
Tim SheehyRepublican · Montana
Peter WelchDemocrat · Vermont