119th Congress · introduced in the House · Feb 10, 2025
Improve and Enhance the Work Opportunity Tax Credit Act
Official title from Congress.gov
Latest action (Feb 10, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Feb 10, 2025)
Improve and Enhance the Work Opportunity Tax Credit Act
This bill increases the work opportunity tax credit (WOTC) for wages paid during the first year of employment to certain employees. The bill also eliminates the maximum age limit applicable to Supplemental Nutrition Assistance Program (SNAP) benefit recipients for purposes of the WOTC.
Under current law, an employer generally may claim a WOTC in the amount of 40% of up to $6,000 (or of up to $24,000 for certain veterans, $3,000 for summer youth employees, and $10,000 for long-term family aid recipients) of qualified wages paid during the first year of employment to an employee who is a member of a targeted group. (Exceptions and limitations apply.)
The bill increases the WOTC to (1) 50% of up to $6,000 (or of up to $24,000 for certain veterans) of qualified first-year wages paid to an employee who is a member of a targeted group (other than a summer youth employee or recipient of long-term family aid), and (2) 50% of up to $12,000 (or of up to $48,000 for certain veterans) of qualified wages paid during the first year of employment to such employee if the employee works at least 400 hours during the year.
Finally, the bill eliminates the maximum age limit applicable to SNAP benefit recipients and, thus, allows an employer to claim the WOTC for qualified first-year wages paid to an employee who is at least 18 years old and receiving SNAP benefits for a certain period of time.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
104 citations; showing the 25 most recently posted.
SOCIETY FOR HUMAN RESOURCE MANAGEMENT · lobbying firm or registrant: SOCIETY FOR HUMAN RESOURCE MANAGEMENT
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$430,000
Spent on own lobbying
H.R. 1801/S. 772 - Employer Participation in Repayment Act H.R. 1177 /S. 492 - Improve and Enhance the Work Opportunity Tax Credit (WOTC) Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SOCIETY FOR HUMAN RESOURCE MANAGEMENT · lobbying firm or registrant: SOCIETY FOR HUMAN RESOURCE MANAGEMENT
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Veterans
$430,000
Spent on own lobbying
H.R. 1177/S. 492 - Improve and Enhance the Work Opportunity Tax Credit (WOTC) Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RESTAURANT ASSOCIATION · lobbying firm or registrant: NATIONAL RESTAURANT ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$790,000
Spent on own lobbying
H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act. Tax rates, including corporate, individual, small business and estate tax. FICA tax tip credit…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
KROGER CO · lobbying firm or registrant: THE KROGER CO.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$360,000
Spent on own lobbying
H.R. 1177/S.492 - Improve and Enhance the Work Opportunity Tax Credit Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTS · lobbying firm or registrant: ALSTON & BIRD LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
Issues related to H.R.1177/S.492, Improve and Enhance the Work Opportunity Tax Credit Act, H.R.703, Main Street Tax Certainty Act, and H.R.332/S.1314, Travel Trailer and Camper Tax Parit…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FEDEX CORPORATION · lobbying firm or registrant: FEDEX CORPORATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$2,930,000
Spent on own lobbying
…1062 - Growing and Preserving Innovation in America Act of 2025 General monitoring of administration policy and Executive Orders The One Big Beautiful Bill Act H.R.1177/S.492 - Improve and Enhance the Work Opportunity Tax Credit Act H.R.6231/S.3265 - Improve and Enhance the Work Opportunity Tax Credit Act H.R.10431 - U.S. Inno…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN TRUCKING ASSOCIATIONS · lobbying firm or registrant: AMERICAN TRUCKING ASSOCIATIONS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$650,000
Spent on own lobbying
…rough Truck Driver Incentives Act; H.R. 1301 / S. 587 - Death Tax Repeal Act; H.R. 574 / S. 187 - ALIGN Act; H.R. 703 / S. 213 - Main Street Tax Certainty Act; H.R. 1177 / S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act; H.R. 1253 / S. 536 - Fair SHARE Act; H.R. 3338 - MARKET CHOICE Act; H.R. 3401 / S. 2790 - R…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHAMBER OF COMMERCE OF THE U.S.A. · lobbying firm or registrant: CHAMBER OF COMMERCE OF THE U.S.A.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Labor Issues/Antitrust/Workplace
$16,480,000
Spent on own lobbying
H.R. 1177/S. 492, Improve & Enhance the Work Opportunity Tax Credit Act H.R. 3552/S. 1843, Second Chance Reauthorization Act of 2025 H.R. 4307/S. 2241, Enhancing Detecti…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHAMBER OF COMMERCE OF THE U.S.A. · lobbying firm or registrant: CHAMBER OF COMMERCE OF THE U.S.A.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$16,480,000
Spent on own lobbying
H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 684, Protecting American Savers and Retirees Act H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 1340/S. 3332, More Homes on the Market Act H.R. 2089/S. 1839, Generating Retirement Owners…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
EXPERIAN NORTH AMERICA · lobbying firm or registrant: EXPERIAN NORTH AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$440,000
Spent on own lobbying
Issues related to tax credits; including the Improve and Enhance the Work Opportunity Tax Credit Act (H.R. 1177 & S. 492).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
RETAIL INDUSTRY LEADERS ASSOCIATION (RILA) · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to corporate taxation and the retail sector. S. 492/H.R. 1177 - Improve and Enhance the Work Opportunity Tax Credit Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FEDERAL EXPRESS CORPORATION · lobbying firm or registrant: THE NICKLES GROUP, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
…tion of H.R. 1 (P.L. 119-21), One Big Beautiful Bill Act, as it relates to corporate and international taxes, electric vehicle taxes, and clean jet fuel taxes. H.R. 1177 and S. 492, Improve and Enhance the Work Opportunity Tax Credit Act, and issues related to the Work Opportunity Tax Credit.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ARGENTUM · lobbying firm or registrant: ARGENTUM
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Health Issues
$45,000
Spent on own lobbying
…Care Across Generations Act, to establish grants for long-term care facilities to co-locate or partner with childcare centers for intergenerational activities; H.R.1177, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.492,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PARALYZED VETERANS OF AMERICA · lobbying firm or registrant: PARALYZED VETERANS OF AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$105,716
Spent on own lobbying
H.R. 1177/S. 492, the Improve and Enhance the Work Opportunity Tax Credit Act H.R. 2036/S. 925, the Credit for Caring Act H.R. 2320, the Mobility Means Freedom Tax Credi…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
EQUIFAX, INC · lobbying firm or registrant: EQUIFAX, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 18, 2026 · issue area: Taxation/Internal Revenue Code
$510,000
Spent on own lobbying
Issues related to the Work Opportunity Tax Credit, including H.R. 1177/S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act and H.R. 6321/S. 3265 - Improve and Enhance the Work Opportunity Tax Credit Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
EQUIFAX, INC · lobbying firm or registrant: EQUIFAX, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · amended · posted Oct 18, 2026 · issue area: Taxation/Internal Revenue Code
$530,000
Spent on own lobbying
Issues related to the Earned Income Tax Credit; Issues related to the Work Opportunity Tax Credit, including H.R. 1177/S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act and H.R. 6321/S. 3265 - Improve and Enhance the Work Opportunity Tax Credit Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
EQUIFAX, INC · lobbying firm or registrant: EQUIFAX, INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · amended · posted Oct 18, 2026 · issue area: Labor Issues/Antitrust/Workplace
$510,000
Spent on own lobbying
Issues related to H.R. 1177/S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act; Issues related to labor and unemployment insurance verifications.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
EQUIFAX, INC · lobbying firm or registrant: EQUIFAX, INC.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · amended · posted Oct 18, 2026 · issue area: Labor Issues/Antitrust/Workplace
$530,000
Spent on own lobbying
Issues related to H.R. 1177/S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act; Issues related to labor and unemployment insurance verifications.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RESTAURANT ASSOCIATION · lobbying firm or registrant: NATIONAL RESTAURANT ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$790,000
Spent on own lobbying
H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act. Tax rates, including corporate, individual, small business, estate tax, and proposed cap on 19…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN TRUCKING ASSOCIATIONS · lobbying firm or registrant: AMERICAN TRUCKING ASSOCIATIONS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$720,000
Spent on own lobbying
…h Truck Driver Incentives Act; H.R. 1301 / S. 587 - Death Tax Repeal Act; H.R. 574 / S. 187 - The Align Act; H.R. 703 / S. 213 - Main Street Tax Certainty Act; H.R. 1177 / S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act; H.R. 1253 / S. 536 - Fair SHARE Act; H.R. 3338 - MARKET CHOICE Act; H.R. 3401 / S. 2790 - R…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTS · lobbying firm or registrant: ALSTON & BIRD LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
Issues related to H.R.1177/S.492, Improve and Enhance the Work Opportunity Tax Credit Act, H.R.703, Main Street Tax Certainty Act, and H.R.332/S.1314, Travel Trailer and Camper Tax Parit…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHAMBER OF COMMERCE OF THE U.S.A. · lobbying firm or registrant: CHAMBER OF COMMERCE OF THE U.S.A.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Labor Issues/Antitrust/Workplace
$16,950,000
Spent on own lobbying
H.R. 1177/S. 492, Improve & Enhance the Work Opportunity Tax Credit Act H.R. 3552/S. 1843, Second Chance Reauthorization Act of 2025 H.R. 4386, Apprenticeship Data Value…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHAMBER OF COMMERCE OF THE U.S.A. · lobbying firm or registrant: CHAMBER OF COMMERCE OF THE U.S.A.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$16,950,000
Spent on own lobbying
H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 684, Protecting American Savers and Retirees Act H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 1340/S. 3332, More Homes on the Market Act H.R. 2089/S. 1839, Generating Retirement Owners…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
RETAIL INDUSTRY LEADERS ASSOCIATION (RILA) · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to corporate taxation and the retail sector. S. 492/H.R. 1177 - Improve and Enhance the Work Opportunity Tax Credit Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN SENIORS HOUSING ASSOCIATION · lobbying firm or registrant: AMERICAN SENIORS HOUSING ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$75,000
Spent on own lobbying
- H.R. 1177 - Improve and Enhance the Work Opportunity Tax Credit Act - H.R. 2036 / S. 925 - Credit for Caring Act - H.R. 1321 / S. 3332 - More Homes on the Market Act - H…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing