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.
Open in Bill Explorer →Where it went
- IntroducedNov 20, 2025
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Nov 20, 2025 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 6231.
- 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. 196, November 20, 2025, Page H4878):Clause I of section 8 of Article I of the ConstitutionSource: Congress.gov, Congressional Record November 20, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 54 characters
- Congress.gov bill record
- H.R. 6231, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/6231
- Record last updated by Congress.gov
- October 2, 2026
- PORKER copy retrieved
- October 3, 2026
- Stored copy, SHA-256 of the file
7aefc587eaa8943c75c8b4be3636314e8bebf200db4dc8d9da228329054790e2
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 October 2, 2026). Not every bill gets one.
From the Congress.gov bill record for H.R. 6231, last updated October 2, 2026. PORKER’s copy was retrieved October 3, 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
30 cosponsors — 14 Republicans, 16 Democrats
16 of 30 cosponsors (53%) are from the other party.
Donald Beyer (D-VA), Stephanie Bice (R-OK), Julia Brownley (D-CA), Mike Carey (R-OH), Donald Davis (D-NC), Suzan DelBene (D-WA), Veronica Escobar (D-TX), Brian Fitzpatrick (R-PA), Maggie Goodlander (D-NH), Josh Gottheimer (D-NJ), Steven Horsford (D-NV), Mike Kelly (R-PA), Timothy Kennedy (D-NY), David Kustoff (R-TN), Nick LaLota (R-NY), Seth Magaziner (D-RI), John Mannion (D-NY), Lucy McBath (D-GA), John McGuire (R-VA), Carol Miller (R-WV), Max Miller (R-OH), Blake Moore (R-UT), Joseph Morelle (D-NY), Gregory Murphy (R-NC), Joe Neguse (D-CO), Jimmy Panetta (D-CA), Thomas Suozzi (D-NY), Claudia Tenney (R-NY), Ann Wagner (R-MO), Daniel Webster (R-FL).
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. 2013 (119th) Medicare Home Health Accessibility Act
Related bills
- H.R. 2033 (119th) Military Spouse Hiring ActRelated bill
- S. 1027 (119th) Military Spouse Hiring ActRelated bill
- S. 3265 (119th) Improve and Enhance the Work Opportunity Tax Credit ActRelated bill
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Oct 3, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.