Referred to the House Committee on Ways and Means.
The bill amends the Internal Revenue Code work opportunity tax credit (WOTC). It (1) modifies the ‘‘summer youth’’ eligibility to allow certain part‑time, school‑year employment and adjusts related timing rules, (2) changes the statutory treatment of the credit amount for those youth (text removes and redesignates subparagraphs), and (3) creates a new ‘‘disconnected youth’’ WOTC category for certified youths (16–24 with recent disengagement from school and work) and certain former foster youth (16–20).
Liberals emphasize equity and opportunity for disconnected youth.
Relative to its intended legislative type, this bill is a straightforward statutory amendment to the Internal Revenue Code to expand eligibility for and modify the operation of the work opportunity credit for certain youth.
The bill amends the Internal Revenue Code work opportunity tax credit (WOTC).
It (1) modifies the ‘‘summer youth’’ eligibility to allow certain part‑time, school‑year employment and adjusts related timing rules, (2) changes the statutory treatment of the credit amount for those youth (text removes and redesignates subparagraphs), and (3) creates a new ‘‘disconnected youth’’ WOTC category for certified youths (16–24 with recent disengagement from school and work) and certain former foster youth (16–20).
Amendments apply to individuals who begin work after enactment.
Modest, technically focused expansion of an existing credit increases chance, but revenue impact and need for a legislative vehicle reduce it.
Relative to its intended legislative type, this bill is a straightforward statutory amendment to the Internal Revenue Code to expand eligibility for and modify the operation of the work opportunity credit for certain youth. It locates changes within the correct statutory provisions and supplies specific insertion and redesignation language, but contains drafting roughness and leaves several operational and fiscal details to implementing agencies.
Liberals emphasize equity and opportunity for disconnected youth.
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals emphasize equity and opportunity for disconnected youth.
Likely broadly supportive.
The bill targets disadvantaged young people and foster youth, expanding incentives for employers to hire them and potentially increasing work opportunities.
Support would be stronger if accompanied by program oversight and measures protecting wages and training.
Cautiously favorable but inquisitive.
The concept of incentivizing employers to hire disconnected youth is pragmatic, but the bill lacks explicit credit amounts and fiscal offsets in the text provided.
Support likely depends on cost estimates, administrative clarity, and evidence of effectiveness.
Skeptical overall.
While favoring private hiring incentives in principle, conservatives will worry about expanding tax‑credit programs, potential employer windfalls, and added federal certification.
Support could exist if tightly targeted and fiscally offset.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Modest, technically focused expansion of an existing credit increases chance, but revenue impact and need for a legislative vehicle reduce it.
The bill has not accumulated any surfaced votes yet.
Liberals emphasize equity and opportunity for disconnected youth.
Modest, technically focused expansion of an existing credit increases chance, but revenue impact and need for a legislative vehicle reduce…
Relative to its intended legislative type, this bill is a straightforward statutory amendment to the Internal Revenue Code to expand eligibility for and modify the operation of the work opportunity credit for certain yo…
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