The main purpose of this legislation is to improve the Work Opportunity Tax Credit (WOTC), which is a tax incentive designed to encourage employers to hire individuals from specific target groups who face barriers to employment. The objectives include enhancing the credit's effectiveness as a hiring incentive, promoting longer-term employment, and modernizing the program to better serve both employers and workers. Key provisions of the legislation include an increase in the percentage of qualified wages that employers can claim as a tax credit.