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HR 1177 - 119

Improve and Enhance the Work Opportunity Tax Credit Act

Referred to the House Committee on Ways and Means.

Bill Text Stats

5
Analyzed sections
$215,000
Detected dollar total
7
Tax signals
2
Deadlines

Signal counts

Tax density 140.0%
Spending density 280.0%
Spending 14
Tax 7
Amendments 3
Deadline 2
Benefits 1

Top agencies

N/A

Statutory references

N/A

Affected Sectors

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Finance and banking
26 evidence matches
Impact 100% Confidence 74%

9th CONGRESS 1st Session H. R. 1177 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

____________________________ A 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

official-title display="yes" 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 incent

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Summary

00 Introduced in House Sep 23, 2025

Improve and Enhance the Work Opportunity Tax Credit Act This bill increases the work opportunity tax credit (WOTC) for wages paid during the first year of employment to certain employees. The bill also eliminates the maximum age limit applicable to Supplemental Nutrition Assistance Program (SNAP) benefit recipients for purposes of the WOTC. Under current law, an employer generally may claim a WOTC in the amount of 40% of up to $6,000 (or of up to $24,000 for certain veterans, $3,000 for summer youth employees, and $10,000 for long-term family aid recipients) of qualified wages paid during the first year of employment to an employee who is a member of a targeted group. (Exceptions and limitations apply.) The bill increases the WOTC to (1) 50% of up to $6,000 (or of up to $24,000 for certain veterans) of qualified first-year wages paid to an employee who is a member of a targeted group (other than a summer youth employee or recipient of long-term family aid), and (2) 50% of up to $12,000 (or of up to $48,000 for certain veterans) of qualified wages paid during the first year of employment to such employee if the employee works at least 400 hours during the year. Finally, the bill eliminates the maximum age limit applicable to SNAP benefit recipients and, thus, allows an employer to claim the WOTC for qualified first-year wages paid to an employee who is at least 18 years old and receiving SNAP benefits for a certain period of time.

Sponsors

Timeline

Feb 10, 2025

Introduced in House

Feb 10, 2025

Introduced in House

Feb 10, 2025

Referred to the House Committee on Ways and Means.

House Votes

No House roll call votes have been linked to this bill yet.

Amendments

No amendment records are currently available for this bill.
Compiled bill record. Bill pages combine Congress.gov source payloads, normalized relationships, cached text analysis, vote links, and deterministic sector/signal extraction. This is not an official government record or legal advice; use the official source link when accuracy matters.
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