What does Preamble of BRIDGE Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose of the bill is to extend and expand the work opportunity tax credit.

What does SHORT TITLE. of BRIDGE Act do?

This bill is formally titled the Building Reentry and Inclusive Development for Greater Employment Act.

What does EXTENSION AND EXPANSION OF WORK OPPORTUNITY TAX CREDIT. of BRIDGE Act do?

This section amends the Internal Revenue Code of 1986 to extend the Work Opportunity Tax Credit (WOTC) through December 31, 2030. The definition of 'qualified criminal justice-impacted individual' is revised to include individuals convicted of a felony or incarcerated for at least 90 days, with hiring date limitations. A new category, 'qualified opportunity youth,' is added, defined as out-of-school youth as defined in the Workforce Innovation and Opportunity Act. Conforming amendments are made to Section 51(d)(1) of the Internal Revenue Code to reflect the changes in definitions. The amendments apply to individuals who begin work for the employer after the Act's enactment date. The Secretary of the Treasury is directed to issue regulations to implement the amendments. The Comptroller General is required to conduct a study and submit a report within one year of enactment regarding the efficiency of the WOTC administrative process, including recommendations for improvement.

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BRIDGE Act

Last updated: 3/19/2026 · Introduced: 3/19/2026

Author: Wesley Bell (D-MO)

TL;DR (AI)

The bill extends the Work Opportunity Tax Credit through December 31, 2030, incentivizing employers to hire individuals from specific groups.
It expands the credit's eligibility to include individuals with felony convictions and out-of-school youth, as defined by the Workforce Innovation and Opportunity Act.
The bill mandates a study of the Work Opportunity Tax Credit's administrative process to identify potential improvements.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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