Improve and Enhance the Work Opportunity Tax Credit Act

# Summary: Improve and Enhance the Work Opportunity Tax Credit Act **What It Would Do:** This bill would modify the Work Opportunity Tax Credit (WOTC), a federal tax incentive that encourages businesses to hire workers from specific groups facing employment barriers. The bill aims to expand or improve this existing program, though specific details about the proposed changes are not available in the basic summary provided. **Who It Affects:** The bill would primarily affect employers who hire targeted workers (such as veterans, people with disabilities, long-term unemployed individuals, and other designated groups) and potentially the workers themselves. Businesses could receive tax credits as an incentive to employ these individuals, making hiring them more financially attractive. **Current Status:** The bill is currently in committee, meaning it has been introduced in the Senate but has not yet advanced to a full floor vote.

It was sponsored by Senator Bill Cassidy (R-LA). At this stage, the bill is still under review and discussion by relevant congressional committees, with no guaranteed path to passage.