# 119-s-3265: Improve and Enhance the Work Opportunity Tax Credit Act

119-s-3265, Improve and Enhance the Work Opportunity Tax Credit Act, is a 119th Congress bill sponsored by Sen. Cassidy, Bill [R-LA] (R-LA); status introduced; PRIA reads it as touching household money (as of 2026-09-19).

- Canonical: https://policyrisk.com/legislation/119-s-3265
- As of: 2026-09-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3265
- Congress: 119
- Title: Improve and Enhance the Work Opportunity Tax Credit Act
- Status: introduced
- Introduced: 2025-11-20
- Sponsor: Sen. Cassidy, Bill [R-LA] (R-LA)
- Cosponsors: 14
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-19

## Summary

**Extends and modernizes the Work Opportunity Tax Credit (WOTC)**. The bill would raise the value of the credit, add new eligible groups, and start inflation adjustments to key wage limits.

## Cosponsors (14)

- Sen. Hassan, Margaret Wood [D-NH] (D-NH), 2025-11-20T00:00:00.000Z
- Sen. Boozman, John [R-AR] (R-AR), 2025-11-20T00:00:00.000Z
- Sen. Kaine, Tim [D-VA] (D-VA), 2025-11-20T00:00:00.000Z
- Sen. Marshall, Roger [R-KS] (R-KS), 2025-11-20T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2025-11-20T00:00:00.000Z
- Sen. Moran, Jerry [R-KS] (R-KS), 2025-11-20T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2025-11-20T00:00:00.000Z
- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-11-20T00:00:00.000Z
- Sen. Peters, Gary C. [D-MI] (D-MI), 2025-12-11T00:00:00.000Z
- Sen. Slotkin, Elissa [D-MI] (D-MI), 2025-12-18T00:00:00.000Z
- Sen. Sheehy, Tim [R-MT] (R-MT), 2026-05-12T00:00:00.000Z
- Sen. Ricketts, Pete [R-NE] (R-NE), 2026-06-04T00:00:00.000Z
- Sen. Fetterman, John [D-PA] (D-PA), 2026-09-16T00:00:00.000Z
- Sen. Husted, Jon [R-OH] (R-OH), 2026-09-17T00:00:00.000Z

## Provisions PRIA read

- Bigger hiring tax credit for employers: benefit, high. This bill would raise and recalculate the Work Opportunity Tax Credit (WOTC) for hires who start after December 31, 2025. Employers would get 50% of the first $6,000 in qualified wages (up to $3,000). If a worker does at least 400 hours, employers would also get 50% of wages between $6,000 and $12,…
- Higher hiring credit for families: benefit, high. The bill would change WOTC treatment for long-term family assistance recipients who start work after December 31, 2025. Employers would get 40% of up to $10,000 in first-year wages (up to $4,000). They would also get 50% of up to $10,000 in second-year wages (up to $5,000). These two-year rules wou…
- New hiring credit for summer youth: benefit, high. For summer youth hires who start after December 31, 2025, the bill would set clearer WOTC rules. The base rate would be 40% of qualified wages. For a subgroup described in the statute the rate would be 25%. For another subgroup, no wages would count. Wages counted for these youth would be limited t…
- More workers eligible for hiring credit: benefit, medium. The bill would add qualified military spouses to the WOTC targeted groups for hires after enactment. A qualified military spouse would be anyone certified by the local agency as the spouse of a U.S. service member as of the hiring date. The bill would also remove the age-40 exclusion for SNAP recip…
- Agencies to promote targeted hiring: benefit, low. The bill would direct Treasury, Commerce, Labor, and the Small Business Administration to coordinate outreach that promotes hiring of WOTC-targeted groups. They would focus on business leaders in manufacturing, infrastructure, energy, health care, and construction. This is outreach only and does no…

## Related bills

- 119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.
- 119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham, a Senator from the State of South Carolina.
- 119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former Senator for the State of Michigan.
- 119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for the State of California.

## Sources
- [119-s-3265 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3265)

## Related
- [119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-s-1816)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham,…](https://policyrisk.com/legislation/119-sres-801)
- [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755)
- [119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for…](https://policyrisk.com/legislation/119-sres-739)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3265 (as of 2026-09-19).