Lloyd Smucker (R-PA)
Improve and Enhance the Work Opportunity Tax Credit Act
A Republican bill with 17 Democratic cosponsors · See all 31 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
The bill is called the "Improve and Enhance the Work Opportunity Tax Credit Act". It updates and extends the work opportunity tax credit through December 31, 2030. The legislation changes the credit percentages and wage limits for targeted workers, including a cost-of-living adjustment. It removes the age limit for individuals receiving Supplemental Nutrition Assistance Program benefits. Additionally, the bill adds qualified military spouses as a new targeted group for the credit and promotes the hiring of targeted group members in certain industries.
Yes· 3 of 9
- Scored +6
Would veterans be better off under this, taking everything together?
The bill provides increased wage limitations for qualified veterans to boost their hiring incentives.
- Scored +5
Would households on low incomes be better off under this?
The bill expands eligibility for various groups, including SNAP recipients, to access work opportunities.
- Scored +5
Is this likely to create jobs?
The bill enhances the Work Opportunity Tax Credit to incentivize hiring and longer-term employment.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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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.
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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.
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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.
Potential Negative Impacts for People
- Restrictions on Summer Youth Employees: Section 2(b)(3)(B) amends rules for summer youth employees, specifying that for certain individuals no wages shall be taken into account under the credit, or the credit percentage is reduced to 25 percent. This could potentially reduce hiring incentives for specific young workers depending on their circumstances.
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 veterans be better off under this, taking everything together? — The bill provides increased wage limitations for qualified veterans to boost their hiring incentives. Would households on low incomes be better off under this? — The bill expands eligibility for various groups, including SNAP recipients, to access work opportunities. Would business owners be better off under this? — Employers benefit from enhanced tax credits for hiring specific demographic groups.
- Economy And Finance
- Is this likely to create jobs? — The bill enhances the Work Opportunity Tax Credit to incentivize hiring and longer-term employment. Is this likely to grow the economy? — By incentivizing employment in critical sectors, the bill supports broader economic activity. Does this make it easier to run a small business? — The tax credit expansion assists businesses in recruiting targeted workers. Does this cut taxes for small businesses? — The bill provides increased tax credits for employers hiring from targeted groups, which benefits small business hiring incentives.
- National Security And Foreign Policy
- Does this increase the pay, pensions or support veterans receive? — The bill increases the wage limitations for certain qualified veterans to boost their employment incentives.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — The expansion of tax credits for SNAP recipients and other targeted groups aids in poverty reduction through employment.
- 10/29/2026
- 1 Cosponsor added.
- 10/1/2026
- 1 Cosponsor added.
- 9/28/2026
- 2 Cosponsors added.
- 9/10/2026
- 1 Cosponsor added.
- 8/31/2026
- 1 Cosponsor added.
- 6/30/2026
- 1 Cosponsor added.
- 5/19/2026
- 1 Cosponsor added.
- 5/13/2026
- 2 Cosponsors added.
- 4/15/2026
- 1 Cosponsor added.
- 3/24/2026
- 1 Cosponsor added.
- 3/4/2026
- 2 Cosponsors added.
- 2/10/2026
- 1 Cosponsor added.
- 12/16/2025
- 2 Cosponsors added.
- 12/9/2025
- 3 Cosponsors added.
- 12/1/2025
- 2 Cosponsors added.
- 11/25/2025
- 2 Cosponsors added.
- 11/20/2025
- Referred to the House Committee on Ways and Means.
- 7 Cosponsors added.
- Introduced in House
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.
Stephanie BiceRepublican · Oklahoma
Julia BrownleyDemocrat · California
Donald BeyerDemocrat · Virginia
Mike CareyRepublican · Ohio
Donald DavisDemocrat · North Carolina
Suzan DelBeneDemocrat · Washington
Veronica EscobarDemocrat · Texas
Brian FitzpatrickRepublican · Pennsylvania
Josh GottheimerDemocrat · New Jersey
Maggie GoodlanderDemocrat · New Hampshire
Steven HorsfordDemocrat · Nevada
Mike KellyRepublican · Pennsylvania
David KustoffRepublican · Tennessee
Timothy KennedyDemocrat · New York
Nick LaLotaRepublican · New York
Carol MillerRepublican · West Virginia
Joseph MorelleDemocrat · New York
Lucy McBathDemocrat · Georgia
Gregory MurphyRepublican · North Carolina
Blake MooreRepublican · Utah
Max MillerRepublican · Ohio
Seth MagazinerDemocrat · Rhode Island
John MannionDemocrat · New York
John McGuireRepublican · Virginia
Joe NeguseDemocrat · Colorado
Jimmy PanettaDemocrat · California
Marilyn StricklandDemocrat · Washington
Thomas SuozziDemocrat · New York
Claudia TenneyRepublican · New York
Daniel WebsterRepublican · Florida
Ann WagnerRepublican · Missouri