I
119THCONGRESS
1
STSESSION H. R. 2801
To amend the Internal Revenue Code of 1986 to allow an increased work
opportunity credit with respect to veterans, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
APRIL9, 2025
Mr. V
ASQUEZintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow an
increased work opportunity credit with respect to vet-
erans, and for other purposes.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Honor and Hire Vet-4
erans Act of 2025’’. 5
SEC. 2. WORK OPPORTUNITY CREDIT FOR VETERANS. 6
(a) I
NGENERAL.—Section 51(a) of the Internal Rev-7
enue Code of 1986 is amended by striking ‘‘equal to’’ and 8
all that follows and inserting the following: ‘‘equal to— 9
VerDate Sep 11 2014 02:05 Apr 23, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2801.IH H2801
kjohnson on DSK7ZCZBW3PROD with $$_JOB 2
•HR 2801 IH
‘‘(1) in the case of a qualified veteran, 50 percent 1
of the qualified first-year wages for such year, and 2
‘‘(2) in all other cases, 40 percent of the qualified 3
first-year wages for such year.’’. 4
(b) I
NCREASEDLIMITATION ONWAGESTAKENINTO 5
A
CCOUNT FOR VETERANS.—Section 51(b)(3) of such 6
Code is amended— 7
(1) by striking ‘‘$12,000’’ and inserting 8
‘‘$18,000’’, 9
(2) by striking ‘‘$14,000’’ and inserting 10
‘‘$21,000’’, and 11
(3) by striking ‘‘$24,000’’ and inserting 12
‘‘$36,000’’. 13
(c) C
ONFORMINGAMENDMENTS RELATING TOINDI-14
VIDUALSNOTMEETINGMINIMUMEMPLOYMENT PERI-15
ODS.—Section 51(i)(3)(A) of such Code is amended by 16
striking ‘‘employer’’ and all that follows and inserting the 17
following: ‘‘employer— 18
‘‘(i) subsection (a)(1) shall be applied by 19
substituting ‘25 percent’ for ‘50 percent’, and 20
‘‘(ii) subsection (a)(2) shall be applied by 21
substituting ‘25 percent’ for ‘40 percent’.’’. 22
VerDate Sep 11 2014 02:05 Apr 23, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2801.IH H2801
kjohnson on DSK7ZCZBW3PROD with $$_JOB 3
•HR 2801 IH
(d) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to individuals who begin work for 2
the employer after the date of the enactment of this Act. 3
Æ
VerDate Sep 11 2014 02:05 Apr 23, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H2801.IH H2801
kjohnson on DSK7ZCZBW3PROD with $$_JOB