I support expanding the Work Opportunity Tax Credit to include justice-impacted individuals and opportunity youth because people deserve a chance to make a better life for themselves.
Expand the Work Opportunity Tax Credit to include justice-impacted individuals and opportunity youth.
Occurrences
Mr. Bell introduced the following bill; which was referred to the Committee on Ways and Means
Evidence
"I support expanding the Work Opportunity Tax Credit to include justice-impacted individuals and opportunity youth" and the press release says the BRIDGE Act "will extend eligibility under the Work Opportunity Tax Credit (WOTC)" to previously excluded groups, including individuals with criminal records and out-of-school youth ages 16-24.
The bill title and summary state: "To amend the Internal Revenue Code of 1986 to extend and expand the work opportunity tax credit." The document shows the action: "Mr. Bell introduced the following bill; which was referred to the Committee on Ways and Means."
Rep. Bell announced that he introduced the BRIDGE Act and said: "I support expanding the Work Opportunity Tax Credit to include justice-impacted individuals and opportunity youth." The release says the bill would extend WOTC eligibility to people facing barriers because of a criminal record, people incarcerated/probation/institutionalized for at least 90 days, out-of-school youth ages 16-24, homeless youth ages 16-24, and foster-care-connected youth.
The official introduced bill is titled "To amend the Internal Revenue Code of 1986 to extend and expand the work opportunity tax credit." The bill text records that Mr. Bell introduced the bill and that it was referred to the Committee on Ways and Means.
Congress.gov states that enacted bills and joint resolutions appear on the public-law list after NARA assigns public law numbers. The 119th Congress list shown runs from PL 119-1 through PL 119-79 and does not list H.R. 7998, the BRIDGE Act, or a Work Opportunity Tax Credit expansion.
IRS describes WOTC as available for wages paid to certain individuals who begin work on or before December 31, 2025. IRS targeted groups include formerly incarcerated or felony-convicted individuals and a limited qualified summer youth group, but the page does not show the BRIDGE Act's broader justice-impacted and opportunity-youth categories as enacted current eligibility.
Assessments
Bell introduced the BRIDGE Act in the 119th Congress to expand the Work Opportunity Tax Credit to justice-impacted individuals and opportunity youth, which is a serious legislative attempt directly matching the promise. However, the evidence shows only introduction and committee referral, with no enactment or current IRS/public-law evidence that the promised expansion is in effect. Because the promised policy outcome has not been delivered, but Bell made a concrete legislative effort, this is scored as never with an effort badge.
Bell clearly acted on the promise by introducing the BRIDGE Act to expand the Work Opportunity Tax Credit to justice-impacted individuals and opportunity youth. That is a serious legislative attempt directly aligned with the pledge. However, the evidence only shows bill introduction and committee referral, with no enactment or completed policy change. Under the rule that a serious attempt without achieving the promised outcome should be scored as never with effort credit, this promise was not fulfilled.