This bill proposes significant amendments to the Internal Revenue Code of 1986, primarily focused on improving and enhancing the Work Opportunity Tax Credit (WOTC) . It aims to make the credit more effective as a hiring incentive for targeted workers and to encourage longer-service employment by restructuring the credit calculation. The legislation increases the general credit from 40 percent of the first $6,000 in qualified wages to a two-tiered system: 50 percent of the first $6,000, plus an additional 50 percent of wages between $6,000 and $12,000 for employees who perform at least 400 hours of service. For various categories of qualified veterans , the bill substantially raises the maximum creditable wage amounts, with some categories seeing limits increase to $24,000 and $48,000. Special provisions are also introduced for long-term family assistance recipients , offering a credit for both first and second-year wages, and for summer youth employees , with specific wage limits and credit percentages. Furthermore, the bill modernizes the WOTC by removing the age restriction for individuals who are qualified Supplemental Nutrition Assistance Program (SNAP) recipients, allowing more individuals from this group to qualify for the credit. These changes are designed to incentivize employers to hire and retain individuals from specific disadvantaged groups, with all amendments applying to individuals who begin work for an employer after December 31, 2024.