Bill Cassidy (R-LA)
Improve and Enhance the Work Opportunity Tax Credit Act
A Republican bill with 7 Democratic cosponsors · See all 14 cosponsors
Last activity — Read twice and referred to the Committee on Finance.
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, 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
- Scored +6
Would veterans be better off under this, taking everything together?
The bill provides significantly increased tax credit amounts for various categories of qualified veterans.
- Scored +5
Would households on low incomes be better off under this?
The bill expands and enhances tax credits for food assistance recipients and family assistance recipients.
- Scored +5
Is this likely to create jobs?
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. 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 significantly increased tax credit amounts for various categories of qualified veterans. Would households on low incomes be better off under this? — The bill expands and enhances tax credits for food assistance recipients and family assistance recipients. Would business owners be better off under this? — Increased tax credits serve as a financial incentive for business owners to hire specific groups. Would people in their twenties and thirties be better off under this? — The bill may benefit young adults through increased hiring incentives and changes to summer youth employment.
- Economy And Finance
- Is this likely to create jobs? — The bill enhances incentives for employers to hire targeted individuals, promoting job growth. Does this make it easier to run a small business? — The bill includes provisions to promote hiring to small business administrators and critical sectors. Does this cut taxes for small businesses? — The bill provides tax credits that reduce the tax burden for businesses hiring targeted groups. Is this likely to grow the economy? — By incentivizing employment and labor force participation, the bill supports broader economic activity.
- National Security And Foreign Policy
- Does this increase the pay, pensions or support veterans receive? — The bill increases the work opportunity tax credit specifically for certain qualified veterans.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — The bill provides enhanced tax credits for family assistance recipients and removes age limits for food assistance recipients.
- 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