Senate Bill Would Extend and Expand Work Opportunity Tax Credit Through 2030
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No action since November 2025
This bill’s path across every version that has carried it.
How this policy affects specific groups of people
Read twice and referred to the Committee on Finance.
Sent to a congressional committee for expert review. The committee decides whether this bill moves forward.
Introduced in Senate
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The bipartisan Improve and Enhance the Work Opportunity Tax Credit Act seeks to update the WOTC by aligning it with the current economic climate. The bill, introduced by Rep. Lloyd Smucker and Sen. Bill Cassidy, would extend the credit through 2030 and increase its value to address labor shortages.
Legislation introduced by Rep. Lloyd Smucker (R-PA) would extend the WOTC through 2030, increase the credit from 40% to 50% of qualified wages, and add a second tier for employees working 400+ hours. It also indexes the credit to inflation and expands eligibility to military spouses.
Lawmakers introduced the bicameral Improve and Enhance the WOTC Act to extend the credit for five years through 2030. The bill would boost the credit percentage to 50%, index it to inflation, and remove the age cap for SNAP recipients while adding military spouses as a target group.
No votes recorded for this bill yet.
Document Type
Congressional Bill
Official Title
Improve and Enhance the Work Opportunity Tax Credit Act
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