,,ii  #aaith ,,congress  #ast ,session  
,s4 #cbfe  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #bj1 
#bjbe,mr4 ,cassidy 7for himself1 ,ms4   
,hassan1 ,mr4 ,boozman1 ,mr4 ,kaine1    
,mr4 ,marshall1 ,mr4 ,welch1 ,mr4       
,moran1 ,mr4 ,justice1 and ,ms4 ,cortez 
,masto7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to improve and enhance the work   
opportunity tax credit1 to encourage    
longer-service employment1 and to       
modernize the credit to make it more    
effective as a hiring incentive for     
targeted workers1 and for other         
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,improve and        
,enhance the ,work ,opportunity ,tax    
,credit ,act4  #b4 ,improving and       
enhancing work opportunity tax credit   
7a7 ,extension ,section #ea7;c77#d7 of  
the ,internal ,revenue ,code of #aihf is
 amended by striking ,december #ca1     

#bjbe and inserting ,december #ca1      
#bjcj4  7b7 ,enhancement of credit  7#a7
 ,in general ,section #ea7;a7 of the    
,internal ,revenue ,code of #aihf is    
amended-- 7,a7 by striking shall be     
equal to #dj percent and all that       
follows and inserting the following3    
shall be equal to the sum of-- 7#a7 #ej 
percent of so much of the qualified     
first-year wages with respect to each   
individual for such year as does not    
exceed #f1jjj1 plus  7#b7 in the case of
 individuals who have performed at least
 #djj hours of service for the employer1
 #ej percent of so much of the qualified
 first-year wages with respect to each  
such individual for such year as exceeds
 the dollar amount in effect under      
paragraph 7#a7 and does not exceed twice
 such dollar amount4  4  7#b7 ,inflation
 adjustments ,section #ea of such ,code 
is amended by adding at the end the     
following new subsection3  7l7          
,inflation adjustment  7#a7 ,in general 
,in the case of any taxable year        

beginning after #bjbe1 the #f1jjj amount
 in subsections 7a77#a7 and each of the 
#aj1jjj amount in subsection 7e77#a7    
shall be increased by an amount equal   
to-- 7,a7 such dollar amount1 multiplied
 by  7,b7 the cost-of-living adjustment 
determined under section #a7;f77#c7 for 
the calendar year in which the taxable  
year begins1 determined by substituting 
calendar year #bjbd for calendar year   
#bjaf in subparagraph 7,a77ii7 thereof4 
7#b7 ,rounding ,any increase determined 
under paragraph 7#a7 shall be rounded to
 the next nearest multiple of #ajj4  4  
7#c7 ,conforming amendments  7,a7       
,limitation on wages taken into account 
for certain veterans ,section           
#ea7;b77#c7 of such ,code is amended to 
read as follows3  7#c7 ,increased       
limitation on wages taken into account  
for certain veterans  7,a7 ,in general  
,in the case of any qualified veteran   
described in subparagraph 7,b71         
subsection 7a7 shall be applied by      
substituting the applicable amount for  

#f1jjj4  7,b7 ,applicable amount ,for   
purposes of this paragraph1 the         
applicable amount is-- 7i7 in the case  
of any individual who is a qualified    
veteran by reason of subsection         
7d77#c77;,a77ii77,i71 #bjj percent of   
the dollar amount in effect under       
subsection 7a77#a71  7ii7 in the case of
 any individual who is a qualified      
veteran by reason of subsection         
7d77#c77;,a77iv71 #bej percent of the   
dollar amount in effect under subsection
 7a77#a71 and  7iii7 in the case of any 
individual who is a qualified veteran by
 reason of subsection                   
7d77#c77;,a77ii77,,ii71 #djj percent of 
the dollar amount in effect under       
subsection 7a77#a74  4  7,b7 ,long-term 
family assistance recipients  7i7 ,in   
general ,section #ea7;e77#a7 of such    
,code is amended by striking family     
assistance recipient-- and all that     
follows and inserting the following3    
family assistance recipient1 in lieu of 
subsection 7a71 the amount of the work  

opportunity credit determined under this
 section for the taxable year shall be  
equal to-- 7#a7 #dj percent of so much  
of the qualified first-year wages with  
respect to such individual for such year
 as does not exceed #aj1jjj1 and  7#b7  
#ej percent of so much of the qualified 
second-year wages with respect to such  
individual for such year as does not    
exceed #aj1jjj4  4  7ii7 ,clerical      
amendment ,the heading for section      
#ea7;e7 of such ,code is amended by     
striking ,credit for second-year wages  
and inserting ,special rules for        
determining credit4  7,c7 ,summer youth 
employees ,section #ea7;d77#g77;,b7 of  
such ,code is amended-- 7i7 by striking 
clause 7ii71  7ii7 by striking 1 and at 
the end of clause 7i7 and inserting a   
period1  7iii7 by redesignating clause  
7i7 7as so amended7 as clause 7v71 and  
7iv7 by inserting before such clause 7v7
 7as so redesignated7 the following new 
clauses3  7i7 in lieu of the amount     
determined under subsection 7a71 the    

amount of the work opportunity credit   
determined under this section for the   
taxable year shall be equal to #dj      
percent of the qualified first-year     
wages for such year1  7ii7 in the case  
of an individual described in subsection
 7i77#c77;,a71 clause 7i7 shall be      
applied by substituting #be percent for 
#dj percent1  7iii7 in the case of an   
individual described in subsection      
7i77#c77;,b71 no wages shall be taken   
into account under clause 7i71  7iv7 the
 amount of qualified first-year wages   
which may be taken into account with    
respect to such individual shall not    
exceed #ej percent of the dollar amount 
in effect under subsection 7a77#a71 and 
4  7,d7 ,agricultural and railway labor 
7i7 ,in general ,section #ea7;h77#a7 of 
such ,code is amended-- 7,i7 in         
subparagraph 7,a71 by striking #f1jjj   
and inserting the dollar amount in      
effect under subsection 7a77#a71 and    
7,,ii7 in subparagraph 7,b71 by striking
 #ejj per month and inserting           

one-twelfth of the dollar amount in     
effect under subsection 7a77#a7 per     
month4  7ii7 ,related conforming        
amendments ,section #ea7;e77#c7 of such 
,code is amended by striking            
subparagraphs 7,a7 and 7,b7 and         
inserting the following3  7,a7 such     
subparagraph 7,a7 shall be applied by   
substituting the dollar amount in effect
 under subsection 7e77#a7 for the dollar
 amount in effect under subsection      
7a77#a71 and  7,b7 such subparagraph    
7,b7 shall be applied by substituting   
one-twelfth of the dollar amount in     
effect under subsection7e77#a7 for      
one-twelfth of the dollar amount in     
effect under subsection 7a77#a74  4     
7,e7 ,individuals not meeting minimum   
employment periods  7i7 ,subparagraphs  
7,a7 and 7,b7 of section #ea7;i77#c7 of 
such ,code are each amended by striking 
subsection 7a7 and inserting subsection 
7a77#a74  7ii7 ,section #ea7;i77#c77;,a7
 of such ,code is amended by striking   
#dj percent and inserting #ej percent4  

7c7 ,removal of age limit for qualified 
supplemental nutrition assistance       
program benefits recipient ,section     
#ea7;d77#h77;,a77i7 of such ,code is    
amended by striking but not age #dj4    
7d7 ,effective date ,the amendments made
 by this section shall apply to         
individuals who begin work for the      
employer after ,december #ca1 #bjbe4    
#c4 ,eligibility of spouses of military 
personnel for the work opportunity      
credit  7a7 ,in general ,paragraph 7#a7 
of section #ea7;d7 of the ,internal     
,revenue ,code of #aihf is amended by   
striking or at the end of subparagraph  
7,i71 by striking the period at the end 
of subparagraph 7,j7 and inserting 1 or1
 and by adding at the end the following 
new subparagraph3  7,k7 a qualified     
military spouse4  4  7b7 ,qualified     
military spouse ,subsection 7d7 of      
section #ea of such ,code is amended by 
adding at the end the following new     
paragraph3  7#af7 ,qualified military   
spouse ,the term qualified military     

spouse means any individual who is      
certified by the designated local agency
 as being 7as of the hiring date7 a     
spouse of a member of the ,armed ,forces
 of the ,united ,states4  4  7c7        
,effective date ,the amendments made by 
this section shall apply to amounts paid
 or incurred after the date of the      
enactment of this ,act to individuals   
who begin work for the employer after   
such date4  #d4 ,promotion of targeted  
group member hiring to certain          
industries ,the ,secretary of the       
,treasury1 the ,secretary of ,commerce1 
the ,secretary of ,labor1 and the       
,administrator of the ,small ,business  
,administration 7or their respective    
delegates71 in consultation with each   
other and consistent with applicable    
law1 shall promote the hiring of members
 of a targeted group 7as defined in     
section #ea7;d7 of the ,internal        
,revenue ,code of #aihf7 to business    
leaders across critical industry        
sectors1 including manufacturing1       

infrastructure1 energy1 health care1 and
 construction4