Read twice and referred to the Committee on Finance. (text: CR S1926: 2)
This bill amends the Internal Revenue Code to change the Work Opportunity Tax Credit (WOTC) rules for certain youth hires.
It broadens the existing summer-youth rules to allow limited school-year work while preserving eligibility, raises or rearranges the credit amount provisions, and adds a new “disconnected youth” category (aged 16–24 or certain foster youth) eligible for the credit.
The bill takes effect for individuals who begin work after enactment.
Modest, targeted expansion of an existing credit with low controversy but nontrivial fiscal cost and no offsets reduces standalone chances.
Relative to its intended legislative type, this bill is a substantive amendment to the Internal Revenue Code that is well-specified in its statutory mechanics and conforming edits but limited in administrative and fiscal scaffolding.
Liberals emphasize equity and workforce access for vulnerable youth.
Liberals emphasize equity and workforce access for vulnerable youth.
Likely supportive because it expands targeted incentives for vulnerable young people to access jobs and work experience.
Supports inclusion of disconnected youth and foster youth as addressing equity and workforce-entry barriers.
Cautiously favorable as a targeted, market-friendly incentive to expand youth employment, but wants clarity on costs, oversight, and measurable outcomes.
Sees potential as pragmatic workforce policy if well-monitored.
Skeptical because it expands employer tax subsidies and adds new taxpayer cost without clear offsets.
Might accept narrow assistance for vulnerable foster youth but worries about government intervention in labor markets.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Modest, targeted expansion of an existing credit with low controversy but nontrivial fiscal cost and no offsets reduces standalone chances.
The bill has not accumulated any surfaced votes yet.
Liberals emphasize equity and workforce access for vulnerable youth.
Modest, targeted expansion of an existing credit with low controversy but nontrivial fiscal cost and no offsets reduces standalone chances.
Relative to its intended legislative type, this bill is a substantive amendment to the Internal Revenue Code that is well-specified in its statutory mechanics and conforming edits but limited in administrative and fisca…
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