HIRE Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6524 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 6524

     To amend the Internal Revenue Code of 1986 to extend the work 
opportunity credit and to make employers of social security disability 
    insurance beneficiaries eligible for such credit, and for other 
                               purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            December 9, 2025

Mr. Hill of Arkansas (for himself, Ms. Davids of Kansas, Mrs. Dingell, 
 Mr. Carey, and Ms. Malliotakis) introduced the following bill; which 
            was referred to the Committee on Ways and Means

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                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to extend the work 
opportunity credit and to make employers of social security disability 
    insurance beneficiaries eligible for such credit, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Helping Individuals Rejoin 
Employment Act'' or the ``HIRE Act''.

SEC. 2. 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.
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