To amend the Internal Revenue Code of 1986 to improve and enhance the work opportunity tax credit, to encourage longer-service employment, and to modernize the credit to make it more effective as a hiring incentive for targeted workers, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to improve and enhance the work opportunity tax credit, to encourage longer-service employment, and to modernize the credit to make it more effective as a hiring incentive for targeted workers, and for other purposes., changes federal law or congressional policy affecting workers, employers, and labor regulators. The main policy domain is Labor, Social Welfare, Defense.
Who Benefits and How
workers, employers, and labor regulators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, workers, employers, and labor regulators may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H5A807271ADEC428DA66A1952167AF042: 1. Short title This Act may be cited as the Improve and Enhance the Work Opportunity Tax Credit Act.
- Section H8EC0C8D7EDB949FDB811C9CCBF198B3F: 2. Improving and enhancing work opportunity tax credit Section 51(a) of the Internal Revenue Code of 1986 is amended— by striking shall be equal to 40 percent...
- Section H3CB95972B800438BAF20C1BB9C224E8E: 3. Removal of age limit for qualified supplemental nutrition assistance program benefits recipient Section 51(d)(8)(A)(i) of the Internal Revenue Code of 1986...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to improve and enhance the work opportunity tax credit, to encourage longer-service employment, and to modernize the credit to make it more effective as a hiring incentive for targeted workers, and for other purposes., changes federal law or congressional policy affecting workers, employers, and labor regulators.
Key Policy Areas
Labor, Social Welfare, Defense
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to improve and enhance the work opportunity tax credit, to encourage longer-service employment, and to modernize the credit to make it more effective as a hiring incentive for targeted workers, and for other purposes., changes federal law or congressional policy affecting workers, employers, and labor regulators.
Policy Domains
Whole bill
Identified Gains
- workers, employers, and labor regulators
Identified Costs
- federal implementing agencies
- workers, employers, and labor regulators
Sponsors
Legislative Progress
IntroducedMr. Smucker (for himself, Mr. Horsford, Mr. Fitzpatrick, Mr. Suozzi, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology