Changes to the Work Opportunity Tax Credit (WOTC) boost credit rates and raise some wage limits for several targeted hiring groups (including veterans, summer youth, and long‑term family assistance recipients) and updates related Internal Revenue Code language. It also removes an age limit that previously applied to certain Supplemental Nutrition Assistance Program (SNAP) beneficiaries, so more SNAP participants can qualify. Both changes apply to employees who begin work after December 31, 2024.