S.3265

Enhances the Work Opportunity Tax Credit to encourage longer-service employment and modernize the credit for targeted workers.

The bill amends the Internal Revenue Code to improve and enhance the Work Opportunity Tax Credit. It extends the credit through December 31, 2030, and increases the credit amount for certain qualified veterans and long-term family assistance recipients. The bill removes the age limit for qualified Supplemental Nutrition Assistance Program benefits recipients and increases the credit amount for qualified military spouses. It also mandates inflation adjustments for the credit and requires the promotion of targeted group member hiring in critical industries.