Improve and Enhance the Work Opportunity Tax Credit Act amends the Internal Revenue Code to increase and modify the work opportunity tax credit.

The Improve and Enhance the Work Opportunity Tax Credit Act amends the Internal Revenue Code to improve and enhance the work opportunity tax credit. The bill increases the credit to 50% for the first $6,000 of qualified first-year wages for each individual, and to 50% for the next $6,000 of qualified first-year wages for individuals who have performed at least 400 hours of service for the employer. The bill also increases the limitation on wages taken into account for certain veterans and removes the age limit for qualified supplemental nutrition assistance program benefits recipients.

Improve and Enhance the Work Opportunity Tax Credit Act amends the Internal Revenue Code to increase and modify the work opportunity tax credit.

The Improve and Enhance the Work Opportunity Tax Credit Act amends the Internal Revenue Code to improve and enhance the work opportunity tax credit. The bill increases the credit to 50% for the first $6,000 of qualified first-year wages for each individual, and to 50% for the next $6,000 of qualified first-year wages for individuals who have performed at least 400 hours of service for the employer. The bill also increases the limitation on wages taken into account for certain veterans and removes the age limit for qualified supplemental nutrition assistance program benefits recipients.