George Latimer (D-NY)
Incentivizing Small Business Employee Retention Act of 2026
A Democratic bill with 4 Democratic cosponsors · See all 4 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- 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
- Scored +8
Would people with disabilities be better off under this?
Directly enhances accessibility in facilities, public transportation, and internet services for individuals with disabilities.
- Scored +7
Would business owners be better off under this?
Provides substantial tax deductions and credits for small business owners making accessibility upgrades and retaining workers.
- Scored +7
Does this make it easier to run a small business?
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. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would people with disabilities be better off under this? — Directly enhances accessibility in facilities, public transportation, and internet services for individuals with disabilities. Would business owners be better off under this? — Provides substantial tax deductions and credits for small business owners making accessibility upgrades and retaining workers. Would people over 65 be better off under this? — Expands accessibility deductions and internet improvements tailored for older adults. Would households on low incomes be better off under this? — Promotes the hiring and long-term retention of individuals facing significant employment barriers, including long-term family assistance recipients. Would veterans be better off under this, taking everything together? — Maintains and enhances targeted hiring and retention incentives specifically for qualified veterans.
- Economy And Finance
- Does this make it easier to run a small business? — The legislation provides targeted tax incentives and multi-year credits specifically designed to support small businesses. Does this cut taxes for small businesses? — The bill doubles the architectural and transportation barrier removal deduction limit to $30,000 and expands tax credits for small business employee retention. Is this likely to create jobs? — Extending and enhancing the work opportunity tax credit encourages employers to hire and retain targeted workers. Is this likely to grow the economy? — Incentivizing small business investments in accessibility and multi-year employee retention can modestly support economic activity.
- Social Issues And Justice
- Does this expand the rights of people with disabilities? — Expands tax deductions for removing physical and digital barriers to accessibility for individuals with disabilities.
- Education And Technology
- Does this get reliable internet to more people? — Allows tax deductions for expenditures improving internet and telecommunications accessibility for individuals with disabilities and older adults.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — Requires regular reports to congressional committees from 2027 through 2030 on the utilization and fiscal impact of the tax credits.
- National Security And Foreign Policy
- Does this increase the pay, pensions or support veterans receive? — The bill includes specific wage caps and incentives for hiring and retaining qualified veterans under the work opportunity tax credit.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — Small businesses in rural communities can benefit from the expanded tax deductions and hiring credits.
- 10/13/2026
- 1 Cosponsor added.
- 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
Sarah McBrideDemocrat · Delaware
Lateefah SimonDemocrat · California