Expands the Work Opportunity Tax Credit (WOTC) by adding certain veterans who are attending school using specified education benefits under Title 38 and Title 10 to the list of eligible target groups. Employers who hire these qualifying veterans for work that begins after the bill’s enactment can claim the WOTC once the worker is certified as a target group member.

The bill also amends a rule about the minimum employment period used to determine WOTC eligibility (the exact insertion language was not provided). These changes take effect for employees who begin work after the law is enacted and will require updates to employer and state workforce certification processes and IRS guidance.