The "Improve and Enhance the Work Opportunity Tax Credit Act" aims to strengthen the Work Opportunity Tax Credit (WOTC) by extending its availability and increasing its financial incentives for employers. The bill extends the WOTC program for five years, from its current expiration date of December 31, 2025, to December 31, 2030 . This extension provides continued support for businesses hiring individuals from specific disadvantaged groups. A key provision enhances the credit calculation , offering 50 percent of the first $6,000 in qualified first-year wages. For employees who perform at least 400 hours of service, an additional 50 percent credit is provided for wages between $6,000 and $12,000, encouraging longer-term employment. Furthermore, the bill introduces inflation adjustments to the $6,000 wage base (and $10,000 for long-term family assistance recipients) starting after 2025, ensuring the credit's value keeps pace with economic changes. The legislation expands the list of eligible individuals by including qualified military spouses as a new targeted group and removes the age restriction for qualified Supplemental Nutrition Assistance Program (SNAP) benefits recipients . Conforming amendments also adjust wage limitations for certain veterans and refine rules for long-term family assistance recipients and summer youth employees. Finally, the bill directs key federal agencies to promote the hiring of targeted group members to business leaders in critical sectors like manufacturing, healthcare, and construction.