H.R. 1177 · 119th Congress
Improve and Enhance the Work Opportunity Tax Credit Act
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R
SmuckerSponsor17 cosponsors · 7 D, 10 R
R
Buchanan
BF
R
Fitzpatrick
SH
D
Horsford
MK
R
Kelly
TS
D
Suozzi
HJ
D
Johnson
CM
R
Miller
NM
R
Malliotakis
JP
D
Panetta
CT
R
Tenney
SM
D
McBride
MM
R
Miller
JV
R
Van Drew
JN
D
Neguse
TM
R
Mann
EV
D
Vindman
AB
R
Barr5 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in House · Feb 10, 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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Improve and Enhance the Work Opportunity Tax Credit Act
Latest action (Feb 10, 2025): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Feb 10, 2025
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.