This bill proposes significant amendments to the Internal Revenue Code of 1986, primarily focusing on improving and enhancing the Work Opportunity Tax Credit (WOTC) . It increases the general credit from 40 percent to 50 percent for the first $6,000 of qualified first-year wages. To encourage longer-term employment, an additional 50 percent credit is provided for wages between $6,000 and $12,000 for employees who perform at least 400 hours of service. The legislation also substantially increases the maximum qualified wage amounts for hiring veterans , with limits rising to as much as $24,000 for first-year wages and $48,000 for second-year wages for certain severely disabled veterans. Additionally, it removes the age restriction for individuals receiving Supplemental Nutrition Assistance Program (SNAP) benefits to qualify for the WOTC, expanding the pool of eligible workers. Adjustments are also made to special rules for summer youth employees and long-term family assistance recipients, including a 50 percent credit for second-year wages for the latter. These amendments will apply to individuals who begin work for an employer after December 31, 2024.