US SB3265

Extends the Work Opportunity Tax Credit (WOTC) through December 31, 2030, from its current expiration of December 31, 2025

Increases the base credit rate from 40% to 50% of qualified first-year wages up to $6,000, with an additional 50% credit on wages between $6,000 and $12,000 for employees working at least 400 hours

Adds military spouses as a new eligible targeted group for the tax credit, requiring certification that the individual is a spouse of an Armed Forces member at the time of hiring

Removes the age 40 cap for qualified Supplemental Nutrition Assistance Program (SNAP) recipients and adjusts veteran wage limits to 200-400% of the base dollar amount depending on veteran category

Directs the Secretaries of Treasury, Commerce, Labor, and the SBA Administrator to promote hiring of targeted group members in critical industries including manufacturing, infrastructure, energy, health care, and construction