The main purpose of this legislation is to improve and enhance the Work Opportunity Tax Credit (WOTC), which is a tax incentive designed to encourage employers to hire individuals from specific groups who face barriers to employment. The objectives include extending the credit's availability, increasing the amount of the credit, and making it more effective as a tool for promoting long-term employment. Key provisions of the legislation include an extension of the WOTC until December 31, 2030, allowing employers to benefit from the credit for a longer period.