Improve and Enhance the Work Opportunity Tax Credit Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 6833.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMUCKER, as printed in the Congressional Record (Vol. 169, No. 206, December 14, 2023, Page H6988):
  Clause 3 of section 8 article 1 of the Constitution The single subject of this legislation is: 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.
  Source: Congress.gov, Congressional Record December 14, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  332 characters

  Congress.gov bill record

  H.R. 6833, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/6833

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  1511bea5e2b3879ba3233a2807d24399059532e4877b1b75205d27296b60244d

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of December 5, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 6833, last updated December 5, 2025. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.