Work Opportunity Tax Credit Disability Expansion and Enhancement Act

Work Opportunity Tax Credit Disability Expansion and Enhancement Act This bill expands the work opportunity tax credit to include as a member of a targeted group a qualified SSDI recipient (i.e., an individual certified as receiving disability insurance benefits for any month ending within the 60-day period ending on the hiring date). For employers who hire vocational rehabilitation referrals, Supplemental Security Income recipients, or qualified SSDI recipients, the bill also (1) increases the amount of wages that may be taken into account for purposes of the credit, and (2) allows an additional credit for second-year wages.