H.R. 6231House119th Congress (2025-2027)In Committee

Improve and Enhance the Work Opportunity Tax Credit Act

AI-Generated Summary

Updated December 12, 2025 at 6:12 PM UTC

The Improve and Enhance the Work Opportunity Tax Credit Act updates the Work Opportunity Tax Credit (WOTC) to make it larger, last longer, and more attractive to employers. It extends the credit’s expiration to 2030, raises the credit percentages, adds cost‑of‑living adjustments, and expands eligibility to groups such as qualified military spouses and workers who were previously excluded by age limits. The changes are intended to encourage hiring of targeted workers and longer‑term employment, especially in key industries like manufacturing, infrastructure, energy, health care, and construction.

Key Provisions

Extends the WOTC expiration date from Dec 31 2025 to Dec 31 2030.
Increases the credit to 50 % of the first $6,000 of qualified first‑year wages, and adds a second 50 % credit for wages above $6,000 up to twice that amount for employees who work at least 400 hours.
Adds a cost‑of‑living adjustment that raises the $6,000 wage cap (and related $10,000 caps) each year after 2025, rounded to the nearest $100.
Raises wage caps and credit percentages for certain veterans, summer youth employees, family‑assistance recipients, and agricultural/railroad workers.
Raises the credit rate for some categories from 40 % to 50 % and adjusts related wage limits.
Removes the “but not age 40” restriction for SNAP‑benefit recipients, allowing them to qualify for the credit.
Adds “qualified military spouse” as an eligible group, defined as a spouse certified by a local agency as belonging to an active‑duty service member.
Directs the Treasury, Commerce, Labor, and SBA to promote hiring of targeted‑group members in critical industry sectors.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

November 20, 2025

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HouseIntro Referral

Introduced in House

November 20, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

November 20, 2025

Floor Debate

1 member

What members said about H.R. 6231 on the floor

1 Republican

Rep. Monica De La CruzR-TX-15 · Dec 16, 2025

Under clause 7 of rule XII, sponsors were added to public bills and resolutions, as follows: H.R. 116: Mr. Jack. H.R. 154: Mr. Landsman. H.R. 158: Mr. Landsman. H.R. 220: Ms. Escobar. H.R. 251: Mr.…

Under clause 7 of rule XII, sponsors were added to public bills and resolutions, as follows:

H.R. 116: Mr. Jack.

H.R. 154: Mr. Landsman.

H.R. 158: Mr. Landsman.

H.R. 220: Ms. Escobar.

H.R. 251: Mr. Jack.

H.R. 253: Mr. Landsman.

H.R. 282: Ms. McDonald Rivet.

H.R. 349: Mr. Min and Ms. Escobar.

H.R. 397: Mr. Jeffries.

H.R. 429: Ms. McDonald Rivet.

H.R. 438: Mr. Riley of New York.

H.R. 485: Ms. McDonald Rivet.

H.R. 488: Ms. McDonald Rivet and Mr. Landsman.

H.R. 498: Mr. Davidson.

H.R. 516: Mr. Norman.

H.R. 520: Mr. Min.

H.R. 539: Mrs. Trahan.

H.R. 585: Mr. Riley of New York.

H.R. 718: Mr. Neguse.

H.R. 821: Ms. McDonald Rivet.

H.R. 865: Mr. Riley of New York.

H.R. 869: Ms. Budzinski.

H.R. 879: Mr. Vicente Gonzalez of Texas and Ms. Balint.

H.R. 921: Ms. McDonald Rivet.

H.R. 945: Ms. Bynum, Ms. McDonald Rivet, and Ms. Pingree.

H.R. 953: Mr. Min.

H.R. 1027: Mr. Subramanyam.

H.R. 1054: Ms. Budzinski.

H.R. 1055: Mr. Subramanyam.

H.R. 1078: Mr. Sessions and Mr. Davidson.

H.R. 1110: Ms. Perez.

H.R. 1162: Mr. Gill of Texas.

H.R. 1175: Ms. Balint.

H.R. 1181: Mr. Nunn of Iowa and Mr. Davidson.

H.R. 1241: Mr. Jack and Ms. Mace.

H.R. 1246: Ms. McDonald Rivet.

H.R. 1254: Ms. Pingree.

H.R. 1277: Ms. McDonald Rivet.

H.R. 1285: Mr. Wied.

H.R. 1329: Ms. Strickland, Ms. McBride, Mrs. Hayes, Ms.

Ansari, Mr. Crow, Ms. Gillen, Mr. Landsman, and Mr. McDowell.

H.R. 1361: Mr. Tran.

H.R. 1369: Ms. McDonald Rivet.

H.R. 1394: Mr. Tonko.

H.R. 1398: Mrs. Kim.

H.R. 1404: Ms. Escobar.

H.R. 1412: Mr. Lawler.

H.R. 1421: Mr. Tran.

H.R. 1464: Mr. Thompson of California.

H.R. 1475: Mr. Neguse.

H.R. 1492: Mr. Smith of Nebraska.

H.R. 1502: Ms. McDonald Rivet.

H.R. 1522: Mr. McGarvey.

H.R. 1529: Ms. Balint.

H.R. 1546: Ms. McDonald Rivet.

H.R. 1564: Mr. Harder of California.

H.R. 1576: Mr. Landsman.

H.R. 1628: Ms. Salazar, Mr. Kelly of Pennsylvania, Mr.

Brecheen, Mr. Bell, and Mr. Norcross.

H.R. 1659: Mr. Riley of New York and Mr. Sorensen.

H.R. 1661: Ms. Balint and Mr. Keating.

H.R. 1695: Mr. Sorensen.

H.R. 1775: Mr. Moran.

H.R. 1810: Mr. Morelle.

H.R. 1960: Mr. Min.

H.R. 1983: Ms. Norton.

H.R. 1986: Ms. McDonald Rivet.

H.R. 1991: Ms. McDonald Rivet.

H.R. 1993: Mr. Crenshaw, Mrs. Hinson, and Ms. Davids of

Kansas.

H.R. 2028: Mr. Conaway.

H.R. 2036: Mr. Kean and Mr. Casten.

H.R. 2055: Ms. Morrison.

H.R. 2062: Mr. Moore of North Carolina.

H.R. 2068: Mr. Neguse.

H.R. 2094: Mr. Sorensen.

H.R. 2141: Ms. McDonald Rivet.

H.R. 2152: Ms. McDonald Rivet.

H.R. 2154: Mr. Landsman.

H.R. 2165: Mr. LaHood.

H.R. 2192: Mr. Nadler and Mr. Bera.

H.R. 2199: Mr. Feenstra.

H.R. 2232: Mr. Riley of New York.

H.R. 2244: Mr. Neguse.

H.R. 2253: Ms. Kamlager-Dove.

H.R. 2257: Ms. McDonald Rivet.

H.R. 2315: Mr. Jack.

H.R. 2370: Mr. Landsman.

H.R. 2402: Mr. Cisneros and Ms. Sewell.

H.R. 2467: Ms. Lofgren.

H.R. 2496: Mr. Messmer.

H.R. 2531: Mr. Casar.

H.R. 2672: Mr. Min.

H.R. 2678: Ms. Dean of Pennsylvania, Ms. Ross, and Mr.

McGovern.

H.R. 2680: Ms. Budzinski.

H.R. 2703: Mr. Quigley.

H.R. 2705: Mr. Jack and Ms. Mace.

H.R. 2716: Mrs. Miller-Meeks.

H.R. 2718: Mrs. Foushee.

H.R. 2727: Ms. Escobar.

H.R. 2728: Mr. Fields.

H.R. 2731: Ms. McDonald Rivet.

H.R. 2736: Ms. Johnson of Texas.

H.R. 2799: Mr. Evans of Pennsylvania.

H.R. 2829: Ms. Salinas.

H.R. 2878: Ms. McDonald Rivet.

H.R. 2902: Mrs. Hayes.

H.R. 2941: Mr. Sorensen.

H.R. 2947: Ms. Simon.

H.R. 2986: Mr. Quigley.

H.R. 3028: Ms. Johnson of Texas.

H.R. 3184: Ms. Lofgren and Mr. Turner of Ohio.

H.R. 3206: Mr. Reschenthaler.

H.R. 3246: Mr. Min.

H.R. 3261: Mr. Casar.

H.R. 3277: Mr. Vasquez.

H.R. 3316: Mr. Carson.

H.R. 3333: Mr. Thanedar.

H.R. 3337: Ms. McDonald Rivet.

H.R. 3350: Ms. McDonald Rivet.

H.R. 3367: Ms. Budzinski.

H.R. 3447: Mr. Cline and Mr. Landsman.

H.R. 3497: Mr. Correa, Ms. Salazar, Ms. Lois Frankel of

Florida, Ms. Lee of Florida, Mr. Schmidt, and Mr.

Fitzpatrick.

H.R. 3513: Mr. Larson of Connecticut.

H.R. 3514: Mr. Menendez.

H.R. 3526: Mrs. Miller-Meeks.

H.R. 3534: Mr. Landsman.

H.R. 3565: Ms. Salinas.

H.R. 3604: Mr. Goldman of New York.

H.R. 3629: Mr. Vasquez.

H.R. 3694: Mr. Case.

H.R. 3699: Mr. Huizenga.

H.R. 3740: Ms. Balint and Ms. Lofgren.

H.R. 3791: Mr. Neguse.

H.R. 3793: Mr. Goldman of New York.

H.R. 3858: Mr. Hunt.

H.R. 3867: Mr. Rutherford.

H.R. 3868: Mr. Neal.

H.R. 3885: Ms. Lee of Nevada.

H.R. 3931: Ms. Davids of Kansas.

H.R. 3959: Mr. Sessions.

H.R. 4083: Ms. McDonald Rivet.

H.R. 4130: Mr. Sessions.

H.R. 4141: Mr. Min.

H.R. 4151: Mr. Carter of Louisiana.

H.R. 4164: Ms. McDonald Rivet.

H.R. 4167: Mr. Mackenzie.

H.R. 4169: Ms. Perez.

H.R. 4176: Ms. Budzinski.

H.R. 4194: Mr. Williams of Texas.

H.R. 4206: Mr. Boyle of Pennsylvania, Mr. Rutherford, and

Ms. De La Cruz.

H.R. 4231: Mr. Smith of Washington.

H.R. 4242: Mr. Murphy.

H.R. 4291: Mr. Self.

H.R. 4299: Mr. Fitzpatrick.

H.R. 4317: Mr. Joyce of Pennsylvania, Mr. Babin, and Mr.

Davis of North Carolina.

H.R. 4464: Mr. Conaway.

H.R. 4521: Ms. McDonald Rivet.

H.R. 4582: Mr. Levin, Mr. Thompson of California, and Ms.

Escobar.

H.R. 4583: Mr. Levin, Mr. Thompson of California, and Ms.

Escobar.

H.R. 4585: Mr. Vasquez.

H.R. 4606: Mr. Crow.

H.R. 4611: Ms. Friedman.

H.R. 4640: Mr. Goldman of New York.

H.R. 4646: Mr. Davidson.

H.R. 4660: Mr. Harder of California and Mr. Davidson.

H.R. 4662: Mr. Takano, Mr. Whitesides, Mr. Vargas, Mr.

Lieu, Mr. Levin, Ms. Lofgren, and Ms. McDonald Rivet.

H.R. 4677: Ms. McDonald Rivet.

H.R. 4710: Mr. Moran.

H.R. 4721: Mr. Neguse.

H.R. 4810: Mr. Davidson.

H.R. 4821: Mr. Neal.

H.R. 4921: Mr. Cisneros.

H.R. 4945: Ms. McDonald Rivet.

H.R. 4950: Mr. Landsman.

H.R. 4982: Ms. McDonald Rivet.

H.R. 4989: Mr. Davidson.

H.R. 5068: Ms. Johnson of Texas.

H.R. 5106: Mr. Langworthy.

H.R. 5235: Ms. Perez.

H.R. 5263: Mr. Davidson.

H.R. 5269: Ms. Pou and Mr. Edwards.

H.R. 5271: Ms. Ross, Mr. Raskin, Mr. Swalwell, and Mr.

Beyer.

H.R. 5282: Mr. Neguse and Ms. McDonald Rivet.

H.R. 5309: Ms. Pressley, Ms. McDonald Rivet, Ms. Pingree,

and Ms. Rivas.

H.R. 5387: Mr. Min.

H.R. 5390: Ms. Pou and Mr. Meeks.

H.R. 5415: Mr. Harrigan, Mr. Kelly of Pennsylvania, Ms.

Ross, and Mr. Thompson of Pennsylvania.

H.R. 5434: Ms. Meng, Ms. Sewell, Mr. Soto, and Ms. Pingree.

H.R. 5438: Mrs. Harshbarger and Mr. Perry.

H.R. 5461: Ms. Friedman.

H.R. 5469: Ms. McDonald Rivet and Mr. Conaway.

H.R. 5509: Ms. Gillen, Mr. Krishnamoorthi, Mr. Davis of

North Carolina, Mr. Correa, and Mrs. Luna.

H.R. 5521: Ms. McDonald Rivet.

H.R. 5543: Mr. Whitesides.

H.R. 5638: Mr. Begich.

H.R. 5641: Ms. McDonald Rivet.

H.R. 5767: Mr. Williams of Texas and Mr. Babin.

H.R. 5791: Ms. DelBene.

H.R. 5835: Ms. Randall.

H.R. 5861: Mrs. Dingell.

H.R. 5867: Ms. Escobar.

H.R. 5870: Mr. Obernolte.

H.R. 5910: Ms. Ansari.

H.R. 5934: Ms. McDonald Rivet.

H.R. 5939: Ms. McDonald Rivet.

H.R. 5940: Ms. Pingree.

H.R. 5951: Mr. Thompson of California.

H.R. 5972: Mr. Cleaver.

H.R. 5983: Ms. Jayapal.

H.R. 5993: Ms. McDonald Rivet.

H.R. 6006: Ms. McDonald Rivet.

H.R. 6020: Ms. Budzinski.

H.R. 6056: Mr. Crow, Mr. Aguilar, Ms. Sewell, and Mr.

Morelle.

H.R. 6093: Ms. Budzinski.

H.R. 6099: Ms. McDonald Rivet.

H.R. 6108: Ms. Pingree.

H.R. 6109: Ms. Pingree.

H.R. 6110: Ms. Pingree.

H.R. 6111: Ms. Pingree.

H.R. 6119: Ms. McDonald Rivet.

H.R. 6121: Mr. Owens and Ms. Norton.

H.R. 6123: Ms. King-Hinds.

H.R. 6126: Ms. McDonald Rivet.

H.R. 6128: Mr. Soto.

H.R. 6130: Mr. Soto, Mr. Neguse, and Mrs. Hayes.

H.R. 6152: Mr. Min.

H.R. 6164: Mr. Aguilar.

H.R. 6170: Mr. Vindman.

H.R. 6181: Mr. Bera, Ms. Balint, Mr. Torres of New York,

and Mr. Aguilar.

H.R. 6182: Ms. Escobar.

H.R. 6213: Mr. Owens.

H.R. 6219: Mr. Smith of New Jersey.

H.R. 6228: Mr. Garcia of California.

H.R. 6231: Mr. Murphy and Ms. Brownley.

H.R. 6245: Ms. Escobar.

H.R. 6259: Ms. McDonald Rivet.

H.R. 6261: Mr. Vindman.

H.R. 6268: Mr. Krishnamoorthi.

H.R. 6293: Mr. Davidson.

H.R. 6366: Mr. Obernolte and Ms. Ross.

H.R. 6422: Mr. LaLota.

H.R. 6425: Ms. McDonald Rivet.

H.R. 6432: Ms. McDonald Rivet.

H.R. 6434: Ms. McBride and Mr. Goldman of New York.

H.R. 6436: Mr. Vindman.

H.R. 6440: Mr. Garcia of Illinois and Ms. DelBene.

H.R. 6444: Mr. Vindman.

H.R. 6448: Ms. Plaskett.

H.R. 6449: Ms. McDonald Rivet.

H.R. 6450: Mr. Vindman.

H.R. 6468: Mr. Vindman.

H.R. 6475: Mr. Vindman.

H.R. 6498: Mr. Vindman.

H.R. 6501: Ms. Wilson of Florida.

H.R. 6521: Mr. Vargas.

H.R. 6529: Mr. Thanedar.

H.R. 6541: Mr. Davidson.

H.R. 6543: Mr. Vindman.

H.R. 6546: Mr. Davidson.

H.R. 6547: Mr. Foster and Mr. Rose.

H.R. 6550: Mr. Rose, Mr. Sessions, and Mr. Davidson.

H.R. 6551: Mr. Gottheimer.

H.R. 6552: Mr. Gottheimer, Mr. Sessions, and Mr. Davidson.

H.R. 6553: Mr. Sessions and Mr. Nunn of Iowa.

H.R. 6554: Mr. Sessions and Mr. Nunn of Iowa.

H.R. 6555: Mr. Gottheimer.

H.R. 6556: Mr. Gottheimer.

H.R. 6574: Mr. Goldman of New York, Ms. DelBene, Mr.

Subramanyam, Ms. Meng, Ms. Plaskett, Mrs. Dingell, Ms.

Pingree, Ms. Titus, and Mr. Evans of Pennsylvania.

H.R. 6597: Mrs. McClain Delaney.

H.R. 6608: Mr. Bacon.

H.R. 6624: Mr. Gill of Texas and Mrs. McClain Delaney.

H.R. 6670: Mr. Haridopolos and Mr. Goldman of New York.

H.R. 6675: Mr. Gill of Texas.

H.R. 6677: Mr. Case.

H.R. 6678: Mr. Fitzpatrick.

H.R. 6707: Mrs. Miller of West Virginia.

H.R. 6724: Mr. Mannion.

H.J. Res. 13: Ms. Bonamici.

H. Con. Res. 12: Mr. Dunn of Florida and Mr. Tran.

H. Con. Res. 64: Ms. Goodlander, Mr. Espaillat, and Ms.

Hoyle of Oregon.

H. Res. 297: Ms. Budzinski.

H. Res. 381: Mr. Conaway.

H. Res. 704: Mr. Thanedar.

H. Res. 733: Mr. Conaway.

H. Res. 843: Mr. Smith of New Jersey.

H. Res. 931: Ms. McDonald Rivet.

Bill Text

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Introduced in HouseIssued November 20, 2025

119th CONGRESS

1st Session

H. R. 6231

IN THE HOUSE OF REPRESENTATIVES

November 20, 2025

Mr. Smucker (for himself, Mr. Horsford, Mr. Kelly of Pennsylvania, Mr. Beyer, Mr. Kustoff, Mr. Moore of Utah, Mr. Miller of Ohio, and Ms. DelBene) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to improve and enhance the work opportunity tax credit, to encourage longer-service employment, and to modernize the credit to make it more effective as a hiring incentive for targeted workers, and for other purposes.

Short title

This Act may be cited as the Improve and Enhance the Work Opportunity Tax Credit Act.

Improving and enhancing work opportunity tax credit

(a)

Extension

Section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking December 31, 2025 and inserting December 31, 2030.

(b)

Enhancement of credit

(1)

In general

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:

shall be equal to the sum of—

(1)

50 percent of so much of the qualified first-year wages with respect to each individual for such year as does not exceed $6,000, plus

(2)

in the case of individuals who have performed at least 400 hours of service for the employer, 50 percent of so much of the qualified first-year wages with respect to each such individual for such year as exceeds $6,000, and does not exceed twice such dollar amount.

(2)

Inflation adjustment

Section 51 of such Code is amended by adding at the end the following new subsection:

(l)

Cost-of-Living adjustment

(1)

In general

In the case of any taxable year beginning after 2025, the $6,000 amount in paragraphs (1) and (2) of subsection (a) and the $10,000 amount in subparagraphs (A) and (B) of subsection (e)(1) shall be increased by an amount equal to—

(A)

such dollar amount, multiplied by

(B)

the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2024 for calendar year 2016 in subparagraph (A)(ii) thereof.

(2)

Rounding

Any increase determined under paragraph (1) shall be rounded to the nearest multiple of $100.

(3)

Conforming amendments

(A)

Limitation on wages taken into account for certain veterans

Section 51(b)(3) of such Code is amended to read as follows:

(3)

Increased limitation on wages taken into account for certain veterans

(A)

In general

In the case of a qualified veteran described in subparagraph (B), subsection (a) shall be applied by substituting the applicable amount for $6,000 each place it appears.

(B)

Applicable amount

For purposes of this paragraph, the applicable amount is—

(i)

in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(I), 200 percent of the dollar amount in effect for the taxable year under subsection (a)(1),

(ii)

in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(iv), 250 percent of the dollar amount in effect for the taxable year under subsection (a)(1), and

(iii)

in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(II), 400 percent of the dollar amount in effect for the taxable year under subsection (a)(1).

(B)

Summer youth employees

Section 51(d)(7)(B) of such Code is amended—

(i)

by striking clause (ii),

(ii)

by striking , and at the end of clause (i) and inserting a period,

(iii)

by redesignating clause (i) (as so amended) as clause (v), and

(iv)

by inserting before such clause (v) (as so redesignated) the following new clauses:

(i)

in lieu of the amount determined under subsection (a), 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,

(ii)

in the case of an individual described in subsection (i)(3)(A), clause (i) shall be applied by substituting 25 percent for 40 percent,

(iii)

in the case of an individual described in subsection (i)(3)(B), no wages shall be taken into account under clause (i),

(iv)

the amount of qualified first-year wages which may be taken into account with respect to such individual shall not exceed 50 percent of the dollar amount in effect for the taxable year under subsection (a)(1), and

(C)

Long-term family assistance recipients

(i)

In general

Section 51(e)(1) of such Code is amended by striking family assistance recipient— and all that follows and inserting the following:

family assistance recipient, in lieu of subsection (a), the amount of the work opportunity credit determined under this section for the taxable year shall be equal to—

(A)

40 percent of so much of the qualified first-year wages with respect to such individual for such year as does not exceed $10,000, and

(B)

50 percent of so much of the qualified second-year wages with respect to such individual for such year as does not exceed $10,000.

(ii)

Clerical amendment

The heading for section 51(e) of such Code is amended by striking Credit for second-year wages and inserting Special rules for determining credit.

(D)

Agricultural and railway labor

(i)

In general

Section 51(h)(1) of such Code is amended—

(I)

by striking $6,000 in subparagraph (A) and inserting the dollar amount in effect for the taxable year under subsection (a)(1), and

(II)

by striking $500 per month in subparagraph (B) and inserting 1/12 of the dollar amount in effect under subsection (a)(1) per month.

(ii)

Related conforming amendments

Section 51(e)(3) of such Code is amended by striking subparagraphs (A) and (B) and inserting the following:

(A)

such subparagraph (A) shall be applied by substituting the dollar amount in effect under subsection (e)(1) for the dollar amount in effect under subsection (a)(1), and

(B)

such subparagraph (B) shall be applied by substituting one 1/12 of the dollar amount in effect under subsection (e)(1) for 1/12 of the dollar amount in effect under subsection (a)(1).

(E)

Individuals not meeting minimum employment periods

(i)

Subparagraphs (A) and (B) of section 51(i)(3) of such Code are each amended by striking subsection (a) and inserting subsection (a)(1).

(ii)

Section 51(i)(3)(A) of such Code is amended by striking 40 percent and inserting 50 percent.

(c)

Effective date

The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2025.

Removal of age limit for qualified supplemental nutrition assistance program benefits recipient

(a)

In general

Section 51(d)(8)(A)(i) of the Internal Revenue Code of 1986 is amended by striking but not age 40.

(b)

Effective date

The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2025.

Eligibility of spouses of military personnel for the work opportunity credit

(a)

In general

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:

(K)

a qualified military spouse.

(b)

Qualified military spouse

Subsection (d) of section 51 of such Code is amended by adding at the end the following new paragraph:

(16)

Qualified military spouse

The term qualified military spouse means any individual who is certified by the designated local agency as being (as of the hiring date) a spouse of a member of the Armed Forces of the United States.

(c)

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 date.

Promotion of targeted group member hiring to certain industries

The Secretary of the Treasury, the Secretary of Commerce, the Secretary of Labor, and the Administrator of the Small Business Administration (or their respective delegates), in consultation with each other and consistent with applicable law, shall promote the hiring of members of a targeted group (as defined in section 51(d) of the Internal Revenue Code of 1986) to business leaders across critical industry sectors, including manufacturing, infrastructure, energy, health care, and construction.