# 119-hr-10446: Incentivizing Small Business Employee Retention Act of 2026

119-hr-10446, Incentivizing Small Business Employee Retention Act of 2026, is a 119th Congress bill sponsored by Rep. Latimer, George [D-NY-16] (D-NY); status introduced; PRIA reads it as touching household money (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/119-hr-10446
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10446
- Congress: 119
- Title: Incentivizing Small Business Employee Retention Act of 2026
- Status: introduced
- Introduced: 2026-09-16
- Sponsor: Rep. Latimer, George [D-NY-16] (D-NY)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-15

## Summary

**Would increase hiring incentives for small businesses and expand tax breaks for accessibility upgrades.** It would extend and boost the Work Opportunity Tax Credit for small firms and raise the deduction cap for accessibility improvements. - Small businesses and targeted workers: Extends the Work Opportunity Tax Credit to September 30, 2030 and adds a tiered boost for qualified small businesses that phases up to 100% of later-year eligible wages. - Individuals with disabilities and older adults: Expands the deduction for removing architectural and transportation barriers to cover internet and telecommunications accessibility in business-owned facilities and vehicles and raises the annual cap to $30,000 for tax years beginning after December 31, 2026. - Transparency and oversight: Requires Treasury to report annually from 2027 through 2030 on how many small businesses claim the enhanced credit, employee retention and wage effects, and the credit's fiscal impact.

## Cosponsors (4)

- Rep. Simon, Lateefah [D-CA-12] (D-CA), 2026-09-24T00:00:00.000Z
- Rep. Ansari, Yassamin [D-AZ-3] (D-AZ), 2026-10-06T00:00:00.000Z
- Rep. McBride, Sarah [D-DE-At Large] (D-DE), 2026-10-13T00:00:00.000Z
- Rep. Cisneros, Gilbert Ray [D-CA-31] (D-CA), 2026-09-16T00:00:00.000Z

## Provisions PRIA read

- Bigger accessibility tax deduction for businesses: benefit, high. This bill would double the yearly deduction cap for removing architectural and transportation barriers from $15,000 to $30,000 for taxable years beginning after December 31, 2026. It would also expand eligible expenses to include work that improves accessibility to internet or telecommunications se…
- Bigger hiring tax credit for small businesses: benefit, high. This bill would extend the Work Opportunity Tax Credit through September 30, 2030 for people who start work after December 31, 2025. It would create a new, larger tiered credit for qualified small businesses for hires after December 31, 2026. If a hired worker does at least 400 hours in a year the…

## Related bills

- 119-hr-7977: Energy Bills Relief Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-7973: Momnibus Act
- 119-hr-7853: PrEP Access and Coverage Act of 2026
- 119-hres-1058: Recognizing that it is the duty of the Federal Government to develop and implement a Transgender Bill of Rights to protect and codify the rights of transgender…
- 119-hr-3376: Water Affordability, Transparency, Equity, and Reliability Act of 2025

## Sources
- [119-hr-10446 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10446)

## Related
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-7853: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-hr-7853)
- [119-hres-1058: Recognizing that it is the duty of the Federal Government to develop and implem…](https://policyrisk.com/legislation/119-hres-1058)
- [119-hr-3376: Water Affordability, Transparency, Equity, and Reliability Act of 2025](https://policyrisk.com/legislation/119-hr-3376)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10446 (as of 2026-10-15).