U.S. House · 119th Congress · H.R. 6231

Improve and Enhance the Work Opportunity Tax Credit Act

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.

Sponsor

Lloyd SmuckerR-PA-11

Introduced

November 20, 2025, in the House

Issue areas

• Taxes

Policy area

Taxation (from the Congressional Research Service)

Full text and actions

congress.gov