The main purpose of this legislation is to improve and enhance the Work Opportunity Tax Credit (WOTC), which is a financial incentive for employers to hire individuals from specific groups that face barriers to employment. The goals include encouraging longer-term employment and modernizing the credit to make it more effective in promoting job creation for targeted workers. Key provisions of the legislation include extending the WOTC program until December 31, 2030. It increases the percentage of qualified first-year wages that employers can claim from 40% to 50% for wages up to $6,000.