# 119-hr-6231: Improve and Enhance the Work Opportunity Tax Credit Act

119-hr-6231, Improve and Enhance the Work Opportunity Tax Credit Act, is a 119th Congress bill sponsored by Rep. Smucker, Lloyd [R-PA-11] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-10-31).

- Canonical: https://policyrisk.com/legislation/119-hr-6231
- As of: 2026-10-31
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6231
- Congress: 119
- Title: Improve and Enhance the Work Opportunity Tax Credit Act
- Status: introduced
- Introduced: 2025-11-20
- Sponsor: Rep. Smucker, Lloyd [R-PA-11] (R-PA)
- Cosponsors: 31
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-31

## Summary

**Restructures and extends the Work Opportunity Tax Credit.** It would push the program's expiration to December 31, 2030, replace the credit formula with a two‑part wage test that preserves a $6,000 maximum first‑year credit, add inflation adjustments after 2025, and expand who can qualify.

## Cosponsors (31)

- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2026-09-28T00:00:00.000Z
- Rep. Wagner, Ann [R-MO-2] (R-MO), 2026-09-28T00:00:00.000Z
- Rep. Neguse, Joe [D-CO-2] (D-CO), 2026-10-01T00:00:00.000Z
- Rep. Strickland, Marilyn [D-WA-10] (D-WA), 2026-10-29T00:00:00.000Z
- Rep. Horsford, Steven [D-NV-4] (D-NV), 2025-11-20T00:00:00.000Z
- Rep. Kelly, Mike [R-PA-16] (R-PA), 2025-11-20T00:00:00.000Z
- Rep. Beyer, Donald S. [D-VA-8] (D-VA), 2025-11-20T00:00:00.000Z
- Rep. Kustoff, David [R-TN-8] (R-TN), 2025-11-20T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-11-20T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2025-11-20T00:00:00.000Z
- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2025-11-20T00:00:00.000Z
- Rep. Webster, Daniel [R-FL-11] (R-FL), 2025-11-25T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2025-11-25T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-12-01T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-12-01T00:00:00.000Z
- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2025-12-09T00:00:00.000Z
- Rep. Morelle, Joseph D. [D-NY-25] (D-NY), 2025-12-09T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-12-09T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2025-12-16T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2025-12-16T00:00:00.000Z
- Rep. McGuire, John J. [R-VA-5] (R-VA), 2026-02-10T00:00:00.000Z
- Rep. LaLota, Nick [R-NY-1] (R-NY), 2026-03-04T00:00:00.000Z
- Rep. McBath, Lucy [D-GA-6] (D-GA), 2026-03-04T00:00:00.000Z
- Rep. Escobar, Veronica [D-TX-16] (D-TX), 2026-03-24T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2026-04-15T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2026-05-13T00:00:00.000Z
- Rep. Bice, Stephanie I. [R-OK-5] (R-OK), 2026-05-13T00:00:00.000Z
- Rep. Goodlander, Maggie [D-NH-2] (D-NH), 2026-05-19T00:00:00.000Z
- Rep. Magaziner, Seth [D-RI-2] (D-RI), 2026-06-30T00:00:00.000Z
- Rep. Kennedy, Timothy M. [D-NY-26] (D-NY), 2026-08-31T00:00:00.000Z
- Rep. Mannion, John W. [D-NY-22] (D-NY), 2026-09-10T00:00:00.000Z

## Provisions PRIA read

- Bigger hiring tax credit, inflation updates: benefit, high. For most hires, employers would be able to claim 50% of first‑year wages up to $6,000. If a worker reaches at least 400 hours, employers could also claim 50% of wages above $6,000, up to $12,000 of wages total. The short‑service calculation would also use 50%. Starting with tax years after 2025, th…
- Work Opportunity Tax Credit through 2030: benefit, high. This bill would keep the Work Opportunity Tax Credit going through December 31, 2030. Employers could claim the credit for eligible hires who start work after December 31, 2025 and before the end of 2030.
- More hires qualify: SNAP any age, military spouses: benefit, medium. Military spouses would become a targeted group if a local agency certifies the spouse on the hiring date. That change would apply to amounts paid or incurred, and to hires, after enactment. The SNAP age‑40 limit would be removed, so SNAP recipients of any age could qualify. That change would apply…
- Agencies promote hiring in key industries: benefit, medium. If enacted, Treasury, Commerce, Labor, and the Small Business Administration would promote hiring from WOTC groups. They would focus on business leaders in manufacturing, infrastructure, energy, health care, and construction. This is an outreach push, not a direct payment.
- Special hiring credit rules for youth and long‑term aid: mixed, high. Summer youth hires would use special rules. The usual rate would be 40% of wages, capped at half of the yearly wage amount; one shorter‑service subgroup would use 25%, and another subgroup would not count. Long‑term family assistance recipients would have a combined rule: 40% of up to $10,000 in fi…

## Related bills

- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-979: AM Radio for Every Vehicle Act of 2025
- 119-hr-2102: Major Richard Star Act

## Sources
- [119-hr-6231 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6231)

## Related
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-979: AM Radio for Every Vehicle Act of 2025](https://policyrisk.com/legislation/119-hr-979)
- [119-hr-2102: Major Richard Star Act](https://policyrisk.com/legislation/119-hr-2102)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6231 (as of 2026-10-31).