Improve and Enhance the Work Opportunity Tax Credit Act
IntroducedTaxation
IntroducedNov 20, 2025
Passed HouseNot yet
Passed SenateNot yet
To PresidentNot yet
Became lawNot yet
Where it stands
Introduced. Latest step, Nov 20, 2025: Referred to the House Committee on Ways and Means. It would change 1 section of existing law and would add 1 new provisions of its own.
How this bill changes the law
Sourced
H.R. 6231 would change 1 section of existing law, and would create 1 new provision of its own. Read from the bill text as introduced in the House (Nov 20, 2025).
adds
changes words
removes or repeals
renumbers
Dashed lines: proposed, not law.
H.R. 6231Bill
Sec. 2(a)Extension1 change
Sec. 2(b)In general1 change
Sec. 3(a)In general1 change
Sec. 4(a)In general1 change
Sec. 5Promotion of targeted group member hiring to certain industriesnew law
Sec. 5 Promotion of targeted group member hiring to certain industries
What the words would change: every change, in place (4)
Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.
26 U.S.C. 51(c)(4)a new sectionchangedby H.R. 6231 Sec. 2(a)
(4) Termination. The term "wages" shall not include any amount paid or incurred to an individual who begins work for the employer after December 31, 2025December 31, 2030.
The bill says: Section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking "December 31, 2025" and inserting "December 31, 2030".
26 U.S.C. 51(a)a new sectionchangedby H.R. 6231 Sec. 2(b)
(a) Determination of amount. For purposes of section 38, the amount of the work opportunity credit determined under this section for the taxable year shall be equal to 40 percent of the qualified first-year wages for such year.
The bill says: Section 51(a) of the Internal Revenue Code of 1986 is amended by striking "shall be equal to 40 percent" and all that follows and inserting the following:
26 U.S.C. 51(d)(1)a new sectionadded (K)by H.R. 6231 Sec. 4(a)
(1) In general. An individual is a member of a targeted group if such individual is— (A) a qualified IV–A recipient, (B) a qualified veteran, (C) a qualified ex-felon, (D) a designated community resident, (E) a vocational rehabilitation referral, (F) a qualified summer youth employee, (G) a qualified supplemental nutrition assistance program benefits recipient, (H) a qualified SSI recipient, (I) a long-term family assistance recipient, or (J) a qualified long-term unemployment recipient.(K) a qualified military spouse.
The bill says: Section 51(d)(1) of the Internal Revenue Code of 1986 is amended by striking "or" at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting ", or", and by adding at the end the following new subparagraph: