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S. 3265119th CongressIn committeeLatest action Nov 20, 2025Decoded by AI · checked against the record
Official title: Improve and Enhance the Work Opportunity Tax Credit Act
Introduced:
Read the official bill on Congress.govThe plain-language version leads. The official text is always the reference.
Senate bill S 3265 extends the Work Opportunity Tax Credit through 2030, raises the employer credit rate from 40% to 50%, and adds military spouses as a new qualifying group.
55-second read · 4 questions answered below
S 3265 would extend the Work Opportunity Tax Credit through 2030 and raise the credit rate employers can claim from 40% to 50% of a new hire's first-year wages. A bonus credit would apply when a hired worker stays on the job for at least 400 hours. Wage limits used to calculate the credit would increase annually with inflation, and the age cap for food stamp recipients would be removed entirely.
Employers in manufacturing, construction, energy, healthcare, and infrastructure are the primary business targets, with federal agencies required to actively inform leaders in those fields about the credit. Eligible workers include veterans, food assistance recipients, welfare recipients, ex-felons, people with disabilities, and military spouses, who are newly added under this bill.
Raising the credit rate and adding a retention bonus changes the financial incentive structure for employers, rewarding longer job tenure rather than short-term hiring. Removing the age cap for food stamp recipients and adding military spouses expands the pool of workers whose hiring generates a tax benefit for businesses.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a Senate committee is reviewing it. If the House changes it, it goes back to the Senate before reaching the President.
Latest action: — Read twice and referred to the Committee on Finance.