U.S. Chamber, Others Urge Congress to Extend the Work Opportunity Tax Credit

October 30, 2026

The Honorable Mike Crapo Chairman
Committee on Finance
U.S. Senate Washington, D.C. 20510

The Honorable Jason Smith Chairman
Committee on Ways and Means
U.S. House of Representatives Washington, D.C. 20515

The Honorable Ron Wyden Ranking Member Committee on Finance
U.S. Senate Washington, D.C. 20510

The Honorable Richard Neal Ranking Member
Committee on Ways and Means
U.S. House of Representatives Washington, D.C. 20515
 

Dear Chairmen Crapo and Smith and Ranking Members Wyden and Neal:

The undersigned organizations urge Congress to enact the Improve and Enhance the Work Opportunity Tax Credit Act (H.R. 6231/S. 3265), with retroactive effect to January 1, 2026. As the Committees finalize the year-end legislative agenda, we respectfully request that this bipartisan legislation be included in any tax package moving before the 119th Congress adjourns.

For nearly three decades, the Work Opportunity Tax Credit (WOTC) has encouraged employers to recruit, hire, and retain individuals who face significant barriers to employment, including qualified veterans, SNAP recipients, second-chance workers, and the long-term unemployed. The credit can reach up to $9,600 for certain qualified veterans and helps employers meet workforce needs in communities across the country. WOTC expired on December 31, 2025, making prompt congressional action essential.

Congress has repeatedly renewed WOTC, often retroactively, following prior lapses. Employers have relied on that longstanding practice by continuing to recruit and hire individuals from WOTC-eligible populations during the current lapse. Retroactive relief would reinforce the intended incentive structure by rewarding employers that continued to hire, train, and retain eligible workers, thereby advancing the workforce participation and economic opportunity objectives underlying the credit. Restoring WOTC retroactively to January 1, 2026, would maintain that continuity for employers and workers alike.

H.R. 6231/S. 3265 would strengthen WOTC by: (1) extending the credit retroactively from January 1, 2026, through December 31, 2030; (2) increasing the credit rate from 40 percent to 50 percent of qualified wages; (3) indexing the credit for inflation; (4) providing an additional credit for employees who complete at least 400 hours of service, thereby rewarding longer-term employment; and (5) extending eligibility to employers that hire spouses of currently serving military personnel.

With the U.S. labor force participation rate remaining near historically low levels, outside of the COVID-19 pandemic, enacting these improvements would deliver benefits nationwide. Eligible workers live in every state, and an enhanced credit would encourage hiring in communities with lower workforce-participation rates, support industries facing persistent labor shortages, and promote sustained employment among individuals who continue to encounter significant barriers to work.

We respectfully urge you to include H.R. 6231/S. 3265 in any year-end tax package and to ensure that WOTC is restored retroactively to January 1, 2026. Doing so will provide employers and workers with the certainty needed to continue advancing WOTC’s objectives. Thank you for your leadership on tax policy and for your consideration of this request.
 

Sincerely,

7-Eleven, Inc.

AAHOA (Asian American Hotel Owners Association)

Abilene (TX) Chamber of Commerce

Abundant Solutions

Acadiana Veteran Alliance

ACCES-VR

ACCU Staffing

Accurate Personnel, LLC

Achieva

Advance Services Inc

Advocate for Life Skills and Opportunity (ALSO)

Ahold Delhaize USA

AJM Packaging

Alabama Grocers Association

Alabama Retail Association

Alaska Hotel & Lodging Association

Albertsons Companies

Alex Lee, Inc.

Allegiance Staffing

Alliance Animal Health

Alltex Staffing and Consulting LLC

America Works of New York, Inc.

American Health Care Association/National Center for Assisted Living

American Hotel and Lodging Association

American Staffing Association

American Trucking Associations

Arc of Butler County

Arcadia University

Argentum

Arizona Food Marketing Alliance

Arizona Lodging and Tourism Association

Arizona Petroleum Marketers Association

Arizona Retailers Association

Arkansas Oil Marketers Association

Arkansas Retailers Association

Arkansas State Chamber/AIA

ASAP Personnel Inc

Asotin County Community Services

Aspire

Associated Builders and Contractors

Associated General Contractors of America

Automation Personnel Services, Inc.

Aventure Staffing

Badger State Staffing

Barry County Chamber and Economic Development Alliance

Beacon Specialized Living

Beall's, Inc.

Bethlehem Centers of Nashville

Big Y Foods, Inc.

BJ's Wholesale Club, Inc.

Blackstone Valley Chamber of Commerce

Boyne Area Chamber of Commerce

Brea Chamber of Commerce

Bristol TN/VA Chamber of Commerce

Brookshire Grocery Company

Brookshires

Buckeye Valley Chamber of Commerce

Build-A-Bear Workshop, Inc.

Burlington Chamber of Commerce

Burns Family Neighborhood Supermarkets

Byram Beverage Inc.

Cache Valley Chamber of Commerce

California Fuels & Convenience Alliance

California Grocers Association

California Hotel + Lodging Association

California Lutheran University

California Retailers Association

Capabilities, Inc

Capital Area Michigan Works!

Capital Region Chamber

Capstone Restaurant Group

Career & Employment Options

Career Development Services, LLC

Career Education Colleges and Universities

CareerSource North Central Florida

CareerSource Tampa Bay

Carlsbad Chamber of Commerce

Carolinas Food Industry Council

Catholic Charities

CAVA

Cedar City Chamber of Commerce

Cedar Rapids Metro Economic Alliance

Central Louisiana Regional Chamber of Commerce

Certified Placement Services, LLC

Chamber of Commerce Hawaii

ChamberWest

Champion Personnel System

Chandler Chamber of Commerce

Chino Valley Chamber of Commerce

CHRO Association

Clay Behavioral Health Center

Coalition of Franchisee Associations

Collins Family Markets

Colorado Hotel & Lodging Association

Colorado Retail Council

Colusa County Chamber

Concorde Career College

Connecticut Business & Industry Association

Connecticut Energy Marketers Association

Connecticut Food Association

Contemporary Services Corporation

CP State

Crawford County Adult Education Center

Credit Force

Crown Staffing

CTR Group

Custom Staffing, Inc.

Dairy Queen Operators Association

Davids Bridal Inc.

Davis Staffing

Delaware Food Industry Council

Dept for Aging and Rehabilitative Services

Detroit Regional Chamber

DK Advocates

Doherty Enterprises

Dollar Tree

Dolphin Group Companies

DPSCD Essential Skills Transition Program

Drake Nelson LLC

Drust Market dba ShopRite of Wallingford and Southington

DSS Holdings, LLC. dba JobSquad Staffing

Eastern Suffolk BOCES

Eastlake Transition Program

Economic Development Corporation of Baraga County

Eco-Staff, LLC

Employment Group

Employment Network Hawaii

Employment Solutions Personnel Services Inc

Energy Marketers of America

Equifax

Evolving Lives

Experian Employer Services

Family League of Baltimore

Family Residences and Essential Enterprises

Family Residences and Family Enterprises

Fareway Stores, Inc.

Firefly Employment Services

First Call Staffing

First Call Temporary Services, Inc

First Choice Group CNY Inc.

Fisher Auto Parts

Florida Petroleum Marketers Association

FMI - The Food Industry Association

FMWF Chamber

Food Industry Alliance of NYS

Food Lion

Forerunner Services, Inc.

Franklin 897 LLC

Freeney RCS

Fresh by Brookshires

Fresh by Reasors

Fresno Chamber of Commerce

Fuel True

Full Steam Staffing LLC

Gallagher Family Markets, LLC

Gallman Holding, Inc.

Gap Inc.

Garafalo Markets

Georgia Association of Convenience Stores

Georgia Food Industry Association

Georgia Hotel & Lodging Association

Georgia Retailers

Giant Eagle, Inc.

Giant Foods

Glendale Chamber of Commerce

Goodwill Industries of KYOWVA Area, Inc.

Goodwill Industries of Lane and South Coast Counties

Goodwill Industries of Southeastern WI., Inc

Goodwill Southern California

Goodwill Southern Los Angeles County

GPS Jobs Inc

GR8 Aspirations, LLC

Grade A Market Inc

Greater Flagstaff Chamber of Commerce

Greater Kansas City Chamber of Commerce

Greater North Dakota Chamber

Greater Oak Harbor Chamber of Commerce

Greater Omaha Chamber

Greater Phoenix Chamber

Greater Pueblo Chamber

Greater Rochester Chamber of Commerce

Greater Spokane Inc

Greater Vancouver Chamber

Greenfields/ Food Parade

Grossmont Union High School District Workability 1 and TPP Programs

Gwinnett Chamber of Commerce

Hackettstown Beverage, Inc.

Hannaford Supermarkets

Harrisburg Regional Chamber

Hawaii Food Industry Association

Heritage's Dairy Stores, Inc.

HIRE Coalition

HIS Holdings, Inc

HKA Enterprises, LLC

Hofstra University

Holistic Development Center

Hospitality Minnesota

HR Direct Services INC

HSA Employment Services

Human Resources Agency

Hy-Vee, Inc.

IAAPA, the Global Attractions Association

IAKF

Idaho Lodging & Restaurant Association

Idaho Retailers Association

IKEA U.S.

IKRON Corporation

Illinois Fuel & Retail Association

Illinois Hotel & Lodging Association (IHLA)

Illinois Retail Merchants Association

Independent Living Solutions

Indian Prairie School District

Indiana Chamber of Commerce

Indiana Grocery and Convenience Store Association, Inc.

Indiana Retail Council

International Foodservice Distributors Association

International Franchise Association

Iowa Grocery Industry Association

Iowa Hotel & Lodging Association

Ivy Health

Jackson Hole Chamber of Commerce

Jamie Mitus

JDK Management Company LP.

JMR Staffing LLC

Job Store Staffing

Joliet Region Chamber of Commerce & Industry

Joseph Family Markets, LLC

Just In Time Staffing

Kendall Youth Employment Program

Kenosha Achievement Center, Inc.

Kentucky Autism Training Center

Kentucky Grocers and Convenience Store Association

Kentucky Retail Federation

Kinsley’s ShopRite

Klein's Family Markets

Klein's ShopRite of Maryland

Kwik Trip, Inc.

Lake Superior Community Partnership

Lake Zurich Community Unit School Dist. 95

LBE Holdings, LLC

Lemont High School

Lettuce Entertain You Entreprises, Inc.

LifeSpan Network

LoCurcio Family Markets

Long Beach Area Chamber of Commerce

Longview TX Chamber of Commerce

Lordsburg - Hidalgo County Chamber of Commerce

Louisiana Retailers Association

Luttrell Staffing Group

Madison Food Corp.

Magnolia Clubhouse

Maine Energy Marketers Association

Maine Grocers and Food Producers Association

Mannix Family ShopRites

Mannix Family Supermarkets

Maryland Hotel Lodging Association

Maryland Retailers Alliance

Massachusetts Food Association

MasterCorp, Inc. and Subsidiaries

McMenamin Family ShopRite, Inc.

Meat Institute

Meijer, Inc

Mental Health Association of Nassau County

Meridian Community College

Mesquite NV Chamber of Commerce

Metrocrest Area Chamber

Metropolis Technologies, Inc.

Metropolitan Memphis Hotel & Lodging Association

Miami Job Corps Center

Michaels Stores

Michigan Association of Convenience Stores

Michigan Chamber of Commerce

Michigan Petroleum Association

Midas Hospitality LLC

Mid-Valley Special Education Cooperative

Midway Staffing, Inc.

Midwest Retail & Grocery Alliance

Military Family Advisory Network

Military Officers Association of America (MOAA)

Minnesota Grocers Association

Minnesota Retailers

Minnesota Service Station & Convenience Store Association

Missouri Grocers Association

Missouri Petroleum & Convenience Store Association

Missouri Retailers Association

Moore County Chamber of Commerce

National Association of Convenience Stores

National Association of Electrical Distributors (NAED)

National Association of Professional Employer Organizations

National Electrical Manufacturers Association

National Franchise Association

National Grocers Association

National Ready Mixed Concrete Association

National Restaurant Association

National Retail Federation

National Roofing Contractors Association

National Urban League

NATSO, Representing America’s Travel Centers and Truck Stops

NC Division of Services for the Blind

Nebraska Grocery Industry Association

Nebraska Hospitality Association

Nebraska Retail Federation

Nebraska Vocational Rehabilitation

NEON (National Employment Opportunity Network)

Neptune High School SLE/WORK BASED LEARNING

Nevada Resort Association

Nevers Inc. T/A New Egypt Marketplace

New Day Healthcare

New Designs Charter School’s

New Hampshire Retail Association

New Jersey Energy Marketers Group

New Jersey Food Council

New Jersey State Chamber of Commerce

New York Association of Convenience Stores (NYACS)

New York Disability Advocates (NYDA)

Newton 830 Inc.

Niemann Foods Inc

NJ State Chamber of Commerce

Noblesville Chamber of Commerce

Norman Williams and Associates

North American Association of Subway Franchisees (NAASF)

North Carolina Petroleum & Convenience Marketers Association

Northwest Grocery Retail Association

Northwest Valley Chamber of Commerce

NYSED ACCES-VR

Ohio Council of Retail Merchants

Ohio Grocers Association

Ohio Hotel & Lodging Association

Oklahoma Grocers Association

On Site Personnel Group Inc

One Acadiana

Opelika Chamber of Commerce

Operation New Hope

Opportunity Networks

Orange Grove Center

Paul Quinn College

PCC Community Markets

Pendleton Chamber of Commerce

Pennsylvania Food Merchants Association

Pennsylvania Petroleum Association

Pennsylvania Restaurant & Lodging Association

People Source

Personnel Specialists LLC

Petroleum & Convenience Marketers of Alabama

Pocatello-Chubbuck Chamber of Commerce

Proman

Ray Graham Association

Reasors

Rebel Convenience Stores

Reblee LLC DBA Allegiance Staffing

Rehabilitative Services and Vocational Placement, Inc.

Retail Association of Maine

Retail Association of Nevada

Retail Grocers Association Greater Kansas City

Retail Grocers Association of KS & MO

Retail Industry Leaders Association

Retailers Association of Massachusetts

RetroTax

Rhode Island Food Dealers Association

RI Hospitality Association

Riverton Chamber and Visitors Center

Rock Springs Chamber of Commerce

Rockerbox

Ronetco Supermarkets Inc

Roxbury 832 Inc.

Ryan, LLC

Sacramento Metropolitan Chamber of Commerce

Saint Vincent's Services

Saker ShopRites Inc.

Salt Lake Chamber

San Francisco Chamber of Commerce

San Juan Capistrano Chamber of Commerce

Santa Maria Valley Chamber of Commerce

Sarasota Chamber of Commerce

Savage

Schnuck Markets, Inc.

Schuylkill Chamber of Commerce

Service Station Dealers of America and Allied Trades

Shop Rite of Hunterdon County, Inc.

Shop Rite of Lincoln Park, Inc.

ShopRite of Carteret

ShopRite of Little Falls

SIGMA: America’s Leading Fuel Marketers

SILO

Simi Valley Chamber of Commerce

Skechers U.S.A., Inc.

Small Business & Entrepreneurship Council

South Carolina Human Services Providers Association

South Dakota Retailers Association

South Sioux City Area Chamber of Commerce & Tourism

Southwest California Legislative Council

Southwest Cook County Cooperative Association for Special Education

Sparta 908 LLC

Spectrum

Spring Market

Staffing Inc

Stand-By Personnel, Inc

STL Office Solutions, Inc.

Stop & Shop Supermarkets

Super1Foods

Target

Tennessee Retail Association

Terrell Chamber of Commerce

Texas Food & Fuel Association

Texas Hotel & Lodging Association

Texas Restaurant Association

The Boot

The Business Council of New York State

The Chamber of Southern Arizona

The Chamber of Southwest Riverside County

The Friedkin Group

The GIANT Company

The Greater Springfield Chamber of Commerce

The Iner Group LLC

The Job Center

The Kroger Co.

The National Association of Shell Marketers

The Viscardi Center

Thrive Real Life Independence, LLC

Tire Industry Association

TN Hospitality & Tourism Association

Toledo Regional Chamber of Commerce

Total Wine & More

Tree Care Industry Association

TRS ENTERPRISES, LLC

TrueBlue, Inc.

TTEC Holdings, Inc

Tulsa Regional Chamber

Tyson Foods, Inc.

U.S. Chamber of Commerce

UCP-LI

United Cerebral Palsy of Long Island

United Natural Foods, Inc. (UNFI)

UPS

Urban Outfitters, Inc.

US Department of Veterans Affairs

Utah Food Industry Association

Utah Retail Merchants Association

Vail Valley Partnership

Vandalia-Butler Chamber of Commerce

VerifyToday

Vermont Fuel Dealers Association

Vermont Lodging Association

Vermont Retail and Grocers Association

Veterans Coalition Foundation Inc

Virginia Chamber of Commerce

Virginia Petroleum and Convenience Marketers Association

Virginia Restaurant Lodging and Travel Association

Virginia Retail Federation

Vogel Alcove

Wakefern Food Corp.

Walgreen Co.

Wallace State Community College

Wantage 834 Inc.

Washington Food Industry Association

Washington Hospitality Association

Washington Retail Association

Waverly Markets

Weis Markets, Inc.

West Valley Chambers of Commerce Alliance

West Valley Regional Chamber of Commerce

West Virginia Oil Marketers & Grocers Association

West Virginia Retailers Association

Wickenburg Chamber of Commerce

Willmar Lakes Area Chamber

Wisconsin Retailers Alliance

WMDA /CAR

Woodpack Global

WORC Solutions LLC

Work Point LLC

WORKFORCE Employment Specialists

Workforce Ok.

Workforce Solutions Greater Dallas

Zallie Family Markets

cc: The Honorable Bill Cassidy, M.D. The Honorable Maggie Hassan The Honorable Lloyd Smucker The Honorable Steven Horsford