HIRE Act
Summary
What This Bill Does
The HIRE Act amends Internal Revenue Code section 51 to keep the work opportunity tax credit available through December 31, 2030, instead of expiring after 2025. It also adds a new eligible group: a qualified Social Security Disability Insurance beneficiary. The bill defines that worker as someone certified by the designated local agency as entitled to Social Security Act title II disability insurance benefits for a month ending within the 60-day period before the hiring date. The credit expansion applies to individuals who begin work for an employer after December 31, 2025.
Who Benefits and How
Employers benefit because the work opportunity tax credit remains available for five more years and can apply to hires of certified SSDI beneficiaries. SSDI beneficiaries seeking work benefit because the credit gives employers a tax incentive to hire people who recently received disability insurance benefits. State workforce agencies benefit from a clear certification role for the new category.
Who Bears the Burden and How
The Internal Revenue Service must administer an extended and expanded credit. Designated local agencies must certify SSDI-beneficiary status for eligible workers. Federal taxpayers bear the revenue cost of extending the credit through 2030 and adding another qualifying worker category. Employers must document eligibility and comply with WOTC certification rules to claim the credit.
Key Provisions
- Extends the work opportunity tax credit expiration from December 31, 2025, to December 31, 2030.
- Adds qualified Social Security Disability Insurance beneficiaries as a WOTC target group.
- Requires designated local agency certification based on title II disability insurance benefit receipt near the hiring date.
- Applies the new eligibility rule to workers who begin employment after December 31, 2025.
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
Extends the work opportunity tax credit through 2030 and adds certified Social Security Disability Insurance beneficiaries as an eligible target group for employers hiring them after 2025.
Key Policy Areas
Tax, Disability, Employment
Primary Purpose
Extends the work opportunity tax credit through 2030 and adds certified Social Security Disability Insurance beneficiaries as an eligible target group for employers hiring them after 2025.
Policy Domains
Substantive provisions
Identified Gains
- Employers claiming the work opportunity tax credit
- Social Security Disability Insurance beneficiaries seeking jobs
- State workforce agencies
Identified Costs
- Internal Revenue Service
- Designated local agencies
- Federal taxpayers
- Employers claiming WOTC
Sponsors
Legislative Progress
In CommitteeMr. Hill of Arkansas (for himself, Ms. Davids of Kansas, …
Referred to the House Committee on Ways and Means.
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
Key Definitions
Terms defined in this 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.
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