House bill · 119th Congress · Latest step: Introduced
Improve and Enhance the Work Opportunity Tax Credit Act
Official title: 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, and for other purposes.
Sponsor: Rep. Lloyd Smucker R-PAWhere it went
- IntroducedFeb 10, 2025
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Feb 10, 2025 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 1177.
- 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. 171, No. 27, February 10, 2025, Page H614):Clause I of section 8 article I of the ConstitutionSource: Congress.gov, Congressional Record February 10, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 51 characters
- Congress.gov bill record
- H.R. 1177, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/1177
- Record last updated by Congress.gov
- August 25, 2026
- PORKER copy retrieved
- September 12, 2026
- Stored copy, SHA-256 of the file
987ed9107340ea3450358f7a284e719c1a280454900ca648c86ba135bc1a4416
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 August 25, 2026). Not every bill gets one.
From the Congress.gov bill record for H.R. 1177, last updated August 25, 2026. PORKER’s copy was retrieved September 12, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
17 cosponsors — 10 Republicans, 7 Democrats
7 of 17 cosponsors (41%) are from the other party.
Andy Barr (R-KY), Vern Buchanan (R-FL), Brian Fitzpatrick (R-PA), Steven Horsford (D-NV), Henry Johnson (D-GA), Mike Kelly (R-PA), Nicole Malliotakis (R-NY), Tracey Mann (R-KS), Sarah McBride (D-DE), Carol Miller (R-WV), Max Miller (R-OH), Joe Neguse (D-CO), Jimmy Panetta (D-CA), Thomas Suozzi (D-NY), Claudia Tenney (R-NY), Jefferson Van Drew (R-NJ), Eugene Vindman (D-VA).
More from the sponsor
Other 119th Congress bills sponsored by Rep. Lloyd Smucker.
- H.R. 5284 (119th) Claiming Age Clarity Act
- H.R. 2347 (119th) Survivor Justice Tax Prevention Act
- H.R. 5348 (119th) Social Security Child Protection Act of 2025
- H.R. 9721 (119th) Fiscal Sponsorship Transparency Act of 2026
- H.R. 703 (119th) Main Street Tax Certainty Act
- H.R. 6231 (119th) Improve and Enhance the Work Opportunity Tax Credit Act
Related bills
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Sep 25, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.