Extension and modification of work opportunity tax credit

(a) Extension of credit Section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking December 31, 2025 and inserting December 31, 2030. (b) Credit for hiring social security disability insurance beneficiaries (1) In general Section 51(d)(1) of such Code is amended by striking or at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting, or, and by adding at the end the following new subparagraph: (K) a qualified social security disability insurance beneficiary.. (2) Qualified social security disability insurance beneficiary Section 51(d) of such Code is amended by adding at the end the following new paragraph: (16) Qualified social security disability insurance beneficiary The term qualified social security disability insurance beneficiary means any individual who is certified by the designated local agency as being entitled to disability insurance benefits under title II of the Social Security Act for any month ending within the 60-day period ending on the hiring date.. (c) Effective date The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2025.