3.0.0
1177
2025-12-05T22:02:10Z
2025-12-05T22:02:10Z
House
H
HR
2025-02-10
119
https://www.congress.gov/bill/119th-congress/house-bill/1177
[Congressional Record Volume 171, Number 27 (Monday, February 10, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMUCKER:H.R. 1177.Congress has the power to enact this legislation pursuantto the following:Clause I of section 8 article I of the Constitution[Page H614]
- hswm00
Ways and Means Committee
House
Standing
  - Referred To
2025-02-10T17:02:25Z

- Improve and Enhance the Work Opportunity Tax Credit Act
119
492
S
2025-02-10
Read twice and referred to the Committee on Finance.
  - Related bill
CRS
- 2025-02-10
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-02-10
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-02-10
Introduced in House
IntroReferral
1000
9
Library of Congress
- S001199
Rep. Smucker, Lloyd [R-PA-11]
Lloyd
Smucker
R
PA
11
N
- H001066
Rep. Horsford, Steven [D-NV-4]
Steven
Horsford
D
NV
4
2025-02-10
True
- F000466
Rep. Fitzpatrick, Brian K. [R-PA-1]
Brian
Fitzpatrick
R
PA
K.
1
2025-02-10
True
- S001201
Rep. Suozzi, Thomas R. [D-NY-3]
Thomas
Suozzi
D
NY
R.
3
2025-02-10
True
- K000376
Rep. Kelly, Mike [R-PA-16]
Mike
Kelly
R
PA
16
2025-02-10
True
- B001260
Rep. Buchanan, Vern [R-FL-16]
Vern
Buchanan
R
FL
16
2025-02-10
True
- J000288
Rep. Johnson, Henry C. "Hank" [D-GA-4]
Henry
Johnson
D
GA
C. "Hank"
4
2025-02-11
False
- M001205
Rep. Miller, Carol D. [R-WV-1]
Carol
Miller
R
WV
D.
1
2025-02-14
False
- M000317
Rep. Malliotakis, Nicole [R-NY-11]
Nicole
Malliotakis
R
NY
11
2025-03-04
False
- P000613
Rep. Panetta, Jimmy [D-CA-19]
Jimmy
Panetta
D
CA
19
2025-03-04
False
- T000478
Rep. Tenney, Claudia [R-NY-24]
Claudia
Tenney
R
NY
24
2025-03-31
False
- M001238
Rep. McBride, Sarah [D-DE-At Large]
Sarah
McBride
D
DE
0
2025-05-07
False
- M001222
Rep. Miller, Max L. [R-OH-7]
Max
Miller
R
OH
L.
7
2025-05-08
False
- V000133
Rep. Van Drew, Jefferson [R-NJ-2]
Jefferson
Van Drew
R
NJ
2
2025-06-12
False
- N000191
Rep. Neguse, Joe [D-CO-2]
Joe
Neguse
D
CO
2
2025-06-23
False
- M000871
Rep. Mann, Tracey [R-KS-1]
Tracey
Mann
R
KS
1
2025-09-19
False
- V000138
Rep. Vindman, Eugene Simon [D-VA-7]
Eugene
Vindman
D
VA
Simon
7
2025-10-03
False
Taxation
Taxation
2025-05-06T12:44:53Z
00
2025-02-10
Introduced in House
2025-09-23T12:59:41Z
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.

Improve and Enhance the Work Opportunity Tax Credit Act
- Display Title
45

Improve and Enhance the Work Opportunity Tax Credit Act
2025-03-13T06:38:30Z
- Short Title(s) as Introduced
101

Improve and Enhance the Work Opportunity Tax Credit Act
2025-03-13T06:38:23Z
Introduced in House
IH
- Official Title as Introduced
6

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.
2025-03-13T06:33:43Z
Introduced in House
IH
- Introduced in House
2025-02-10T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr1177ih/xml/BILLS-119hr1177ih.xml
2025-02-10
Referred to the House Committee on Ways and Means.
text/xml
EN
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