H.R. 6524 — HIRE Act

This section (1) extends the Work Opportunity Tax Credit (WOTC) to individuals who begin work for an employer through December 31, 2030 (from December 31, 2025); and (2) adds as a new targeted group qualified social security disability insurance beneficiaries (i.e., individuals certified by the designated local agency as entitled to disability insurance benefits under title II of the Social Security Act for any month ending within the 60-day period before the hiring date). (As background, the WOTC provides employers a tax credit equal to 40% of the first $6,000 of wages paid—up to $2,400 per qualified new hire from targeted groups facing barriers to employment, such as certain veterans, ex-felons, and long-term unemployed individuals.) The changes apply to individuals who begin work after December 31, 2025.