This bill significantly extends the Work Opportunity Tax Credit (WOTC) , pushing its expiration date from December 31, 2025, to December 31, 2030 . The WOTC is designed to encourage employers to hire individuals from specific target groups who face significant barriers to employment, thereby promoting workforce integration. A key expansion of the credit involves redefining the "qualified ex-felon" category as a " qualified criminal justice-impacted individual ." This new definition includes individuals convicted of a felony or those incarcerated or on probation for at least 90 days, provided their hiring date is within three years of their last conviction, release, or discharge. Furthermore, the bill introduces a new eligible group: " qualified opportunity youth ," which refers to out-of-school youth as defined by the Workforce Innovation and Opportunity Act. The amendments apply to individuals beginning work for an employer after the bill's enactment. The Secretary of the Treasury is directed to issue regulations to implement these changes effectively. Additionally, the Comptroller General will conduct a study on the administrative efficiency of the WOTC process, providing recommendations to Congress for improving interagency coordination and simplifying employer requirements.