Bill > HR5264

This bill proposes to amend the Internal Revenue Code of 1986 to make the Work Opportunity Credit permanent, meaning it will no longer expire and will be available indefinitely for employers. The Work Opportunity Credit is a federal tax credit available to employers who hire individuals from certain target groups who have historically faced significant barriers to employment, such as former welfare recipients or qualified veterans. By striking a specific paragraph related to the credit's expiration and redesignating another, the bill ensures this incentive for hiring disadvantaged workers continues without a sunset date, applying to individuals who start working for an employer after December 31, 2013.