PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Latimer, George [D-NY-16] · D–NY
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Oct 14, 2026. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze H.R.10446 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.10446 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.10446 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.10446 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.
PlainBill explanation
Based on the full Introduced in House · 2026-09-16 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This proposal would expand a business tax deduction for accessibility expenses and double its limit to $30,000. It would also extend the work opportunity tax credit and let qualifying small businesses claim additional credits for eligible workers’ second through fifth years of employment. The additional credits would depend on eligible wages, hours worked, and prior credit claims. These are proposed changes; the supplied record does not establish enactment.
Such term shall include an expenditure for the purpose of improving accessibility for individuals with disabilities and older adults to any internet or telecommunications services provided within any facility or public transportation vehicle owned or leased by the taxpayer for use in connection with their trade or business.
Section 190(c) of such Code is amended by striking $15,000 and inserting $30,000.
Section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking December 31, 2025 and inserting September 30, 2030.
In the case of a qualified small business, the amount of the work opportunity credit determined under this section for the taxable year shall include— (A) 50 percent of the qualified second-year wages for such year, (B) 75 percent of the qualified third-year wages for such year, (C) 90 percent of the qualified fourth-year wages for such year, and (D) 100 percent of the qualified fifth-year wages for such year.
No wages shall be taken into account under paragraph (1) with respect to any individual unless such individual has performed at least 120 hours of service for the qualified small business during the taxable year.
which are paid to an individual with respect to whom the qualified small business claimed credit under this section for the qualified first-year wages, qualified second-year wages, qualified third-year wages, and qualified fourth-year wages of such individual
Source snapshot updated 2026-10-14T08:05:34Z. 2026-09-16: Referred to the House Committee on Ways and Means. 2026-09-16: Introduced in House
Section 1 would name the bill the Incentivizing Small Business Employee Retention Act of 2026.
This Act may be cited as the Incentivizing Small Business Employee Retention Act of 2026.
Section 2 would add expenses for making internet and telecommunications services accessible to people with disabilities and older adults to the accessibility deduction. The services must be provided within a facility or public transportation vehicle that the taxpayer owns or leases for business use.
Section 190(b)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: Such term shall include an expenditure for the purpose of improving accessibility for individuals with disabilities and older adults to any internet or telecommunications services provided within any facility or public transportation vehicle owned or leased by the taxpayer for use in connection with their trade or business.
The proposal would raise the deduction limit in tax code section 190(c) from $15,000 to $30,000.
(b) Increase in deduction limitation amount Section 190(c) of such Code is amended by striking $15,000 and inserting $30,000.
Section 2 would update disability and age terminology in related tax provisions. Apart from the new internet and telecommunications coverage, it expressly would not change or expand section 190’s definitions.
Section 190(b)(1) of such Code, as amended by subsection (a), is amended by striking handicapped and elderly individuals and inserting individuals with disabilities and older adults.
Section 67(d)(1) of such Code is amended by striking a handicapped individual and inserting an individual with a disability.
Section 263(a)(1)(E) of such Code is amended by striking the handicapped and elderly and inserting individuals with disabilities and older adults.
Except as provided in subsection (a), nothing in this section, or the amendments made by this section, shall be construed to modify or expand any definition used in section 190 of the Internal Revenue Code of 1986.
The accessibility deduction changes would apply to tax years beginning after December 31, 2026.
The amendments made by this section shall apply to taxable years beginning after December 31, 2026.
Section 3 would extend the work opportunity credit by replacing December 31, 2025, with September 30, 2030, in tax code section 51(c)(4). This extension would apply to people beginning work for an employer after December 31, 2025.
Section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking December 31, 2025 and inserting September 30, 2030.
The amendment made by subsection (a) shall apply to individuals who begin work for the employer after December 31, 2025.
Eligibility for the additional employer credit would use the Small Business Act’s definition of a small business concern. That definition is referenced but not reproduced in the bundle.
The term qualified small business means any person which is a small business concern (as defined in section 3 of the Small Business Act).
Subject to wage limits and hours requirements, qualifying small businesses could receive additional credits equal to 50% of eligible second-year wages, 75% of third-year wages, 90% of fourth-year wages, and 100% of fifth-year wages.
In the case of a qualified small business, the amount of the work opportunity credit determined under this section for the taxable year shall include— (A) 50 percent of the qualified second-year wages for such year, (B) 75 percent of the qualified third-year wages for such year, (C) 90 percent of the qualified fourth-year wages for such year, and (D) 100 percent of the qualified fifth-year wages for such year.
The amount of the qualified second-year wages, qualified third-year wages, qualified fourth-year wages, or qualified fifth-year wages which may be taken into account with respect to any individual shall not exceed the applicable amount for the taxable year.
In the case of an individual who has performed at least 120 hours, but less than 400 hours, of service for the qualified small business during the taxable year, paragraph (1) shall be applied
Each later-year credit would require the business to have claimed the credit for that worker’s preceding eligible years. The wage periods would be consecutive one-year periods following the initial period referenced in existing law.
(B) Qualified second-year wages The term qualified second-year wages means qualified wages— (i) which are paid to an individual with respect to whom the qualified small business claimed credit under this section for the qualified first-year wages of such individual, and (ii) which are attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such individual determined under subsection (b)(2).
(C) Qualified third-year wages The term qualified third-year wages means qualified wages— (i) which are paid to an individual with respect to whom the qualified small business claimed credit under this section for the qualified first-year wages and qualified second-year wages of such individual, and (ii) which are attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such individual determined under subparagraph (B).
(D) Qualified fourth-year wages The term qualified fourth-year wages means qualified wages— (i) which are paid to an individual with respect to whom the qualified small business claimed credit under this section for the qualified first-year wages, qualified second-year wages, and qualified third-year wages of such individual, and (ii) which are attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such individual determined under subparagraph (C).
(E) Qualified fifth-year wages The term qualified fifth-year wages means qualified wages— (i) which are paid to an individual with respect to whom the qualified small business claimed credit under this section for the qualified first-year wages, qualified second-year wages, qualified third-year wages, and qualified fourth-year wages of such individual, and (ii) which are attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such individual determined under subparagraph (D).
For a worker with at least 120 but fewer than 400 hours of service during the tax year, the second- through fifth-year credit rates would fall to 30%, 40%, 45%, and 50%, respectively. No wages would qualify for the additional credit if the worker had fewer than 120 hours.
In the case of an individual who has performed at least 120 hours, but less than 400 hours, of service for the qualified small business during the taxable year, paragraph (1) shall be applied— (i) by substituting 30 percent for 50 percent in subparagraph (A) thereof, (ii) by substituting 40 percent for 75 percent in subparagraph (B) thereof, (iii) by substituting 45 percent for 90 percent in subparagraph (C) thereof, and (iv) by substituting 50 percent for 100 percent in subparagraph (D) thereof.
No wages shall be taken into account under paragraph (1) with respect to any individual unless such individual has performed at least 120 hours of service for the qualified small business during the taxable year.
The rewritten first-year wage limit would list $24,000, $14,000, and $12,000 for three referenced categories of qualified veterans, and $6,000 for other individuals under that provision. These are limits on wages used to calculate the credit, not credit amounts. The veteran categories themselves are not defined in the supplied text.
The amount of the qualified first-year wages which may be taken into account with respect to any individual shall not exceed the applicable amount for the taxable year.
(B) Applicable amount For purposes of subparagraph (A), the term applicable amount means— (i) $24,000 in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(II), (ii) $14,000 in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(iv), (iii) $12,000 in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(I), and (iv) $6,000 in the case of any individual not described in clause (i), (ii), or (iii).
Second- through fifth-year wages would be capped separately for each worker and tax year. The caps would follow the corresponding veteran wage limits, use the section 51(e)(1)(B) amount for long-term family assistance recipients, and otherwise use the general section 51(b)(3)(B)(iv) amount.
The amount of the qualified second-year wages, qualified third-year wages, qualified fourth-year wages, or qualified fifth-year wages which may be taken into account with respect to any individual shall not exceed the applicable amount for the taxable year.
(i) in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(II), the dollar amount in effect for the taxable year under subsection (b)(3)(B)(i), (ii) in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(iv), the dollar amount in effect for the taxable year under subsection (b)(3)(B)(ii), (iii) in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(I), the dollar amount in effect for the taxable year under subsection (b)(3)(B)(iii), (iv) in the case of any individual who is a long-term family assistance recipient, the dollar amount in effect for the taxable year under subsection (e)(1)(B), and (v) in the case of any individual not described in clause (i), (ii), (iii), or (iv), the dollar amount in effect for the taxable year under subsection (b)(3)(B)(iv).
For tax years beginning after 2027, the listed wage limits and the $10,000 amount for long-term family assistance recipients would be adjusted for inflation using 2026 as the reference year. Each increase would be rounded to the nearest $100.
In the case of any taxable year beginning after 2027, each of the dollar amounts in subsection (b)(3)(B) and the $10,000 amount in subsection (e)(1)(B) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2026’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.
Any increase determined under paragraph (1) shall be rounded to the nearest multiple of $100.
in the case of any individual who is a long-term family assistance recipient, the dollar amount in effect for the taxable year under subsection (e)(1)(B)
For qualified summer youth employees, eligible first-year wages would be limited to half of the general wage-limit amount in effect for that tax year.
(B) Qualified summer youth employees Section 51(d)(7)(B)(ii) of such Code is amended to read as follows: (ii) the amount of the qualified first-year wages which may be taken into account with respect to such employee shall not exceed 50 percent of the dollar amount in effect for the taxable year under subsection (b)(3)(B)(iv).
The agricultural and railway labor rules would replace fixed $6,000 and $500 figures with the applicable general wage limit and one-twelfth of that limit. Related rules for long-term family assistance recipients would instead use their applicable limit and one-twelfth of it, including for the new later-year credits. The underlying labor rules are not reproduced, so these textual substitutions do not establish their full operation.
(C) Special rules for agricultural labor and railway labor (i) In general Section 51(i)(1) of such Code, as redesignated by subsection (b), is amended— (I) in subparagraph (A), by striking $6,000 and inserting the dollar amount in effect for the taxable year under subsection (b)(3)(B)(iv), and (II) in subparagraph (B), by striking $500 and inserting 1/12 of the dollar amount in effect for the taxable year under subsection (b)(3)(B)(iv).
Section 51(e)(3) of such Code is amended by striking subparagraphs (A) and (B) and inserting the following new subparagraphs: (A) such subparagraph (A) shall be applied by substituting ‘the dollar amount in effect for the taxable year under subsection (e)(1)(B)’ for ‘the dollar amount in effect for the taxable year under subsection (b)(3)(B)(iv)’, and (B) such subparagraph (B) shall be applied by substituting 1/12 of the dollar amount in effect for the taxable year under subsection (e)(1)(B) for 1/12 of the dollar amount in effect for the taxable year under subsection (b)(3)(B)(iv).
In the case of a long-term family assistance recipient to whom subparagraph (A) or (B) of subsection (i)(1) applies, rules similar to the rules of such subparagraphs shall apply except that— (A) such subparagraph (A) shall be applied by substituting ‘the dollar amount in effect for the taxable year under subsection (e)(1)(B)’ for ‘the dollar amount in effect for the taxable year under subsection (b)(3)(B)(iv)’, and (B) such subparagraph (B) shall be applied by substituting 1/12 of the dollar amount in effect for the taxable year under subsection (e)(1)(B) for 1/12 of the dollar amount in effect for the taxable year under subsection (b)(3)(B)(iv).
When wages are counted for the new later-year credit, a related rule in tax code section 45A(b)(1)(B) would use a five-year period instead of a one-year period. The existing sentence being modified is not supplied, so the full effect of this coordination change cannot be determined from the bundle.
Section 45A of such Code is amended— (i) in subsection (b)(1)(B), by adding at the end the following new sentence: If any portion of wages are taken into account under subsection (f)(1) of section 51, the preceding sentence shall be applied by substituting 5-year period for 1-year period.
The Secretary would be required to issue regulations or other guidance needed to administer the additional credit, including recordkeeping or information-reporting requirements.
The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this subsection, including regulations or other guidance providing for requirements for recordkeeping or information reporting for purposes of administering this subsection.
The additional credit and inflation-adjustment amendments would apply to people beginning work for an employer after December 31, 2026. The inflation increases themselves would begin for tax years starting after 2027.
(2) Enhancement; inflation adjustment The amendments made by subsections (b) and (c) shall apply to individuals who begin work for the employer after December 31, 2026.
In the case of any taxable year beginning after 2027, each of the dollar amounts in subsection (b)(3)(B) and the $10,000 amount in subsection (e)(1)(B) shall be increased
Section 4 would require Treasury, consulting the Small Business Administration, to report for each tax year from 2027 through 2030. Reports would cover how many small businesses claim the additional credit, their employee retention and wage growth, the credit’s fiscal effect, and opportunities to improve outreach. This reporting requirement does not establish that retention or wages would improve.
The Secretary of the Treasury (or the Secretary’s delegate) shall, in consultation with the Administrator of the Small Business Administration, submit to the appropriate congressional committees a report for each of taxable years 2027 through 2030 on— (1) the number of small businesses that claim the increased work opportunity credit for qualified small businesses under section 51(f) of the Internal Revenue Code of 1986, (2) the employee retention rates and wage growth of such businesses, (3) the fiscal effect of the increased work opportunity credit for qualified small businesses under section 51(f) of such Code, and (4) opportunities to improve outreach to small businesses regarding the availability of the work opportunity credit under section 51 of such Code, including the increased credit for qualified small businesses under subsection (f) of such section.
The reports would go to the House Ways and Means and Small Business committees and the Senate Finance and Small Business and Entrepreneurship committees.
the term appropriate congressional committees means— (1) the Committee on Ways and Means of the House of Representatives, (2) the Committee on Small Business of the House of Representatives, (3) the Committee on Finance of the Senate, and (4) the Committee on Small Business and Entrepreneurship of the Senate.
The supplied actions snapshot, updated October 14, 2026, records introduction in the House and referral to the House Committee on Ways and Means on September 16, 2026. It does not establish subsequent legislative action or enactment.
Source snapshot updated 2026-10-14T08:05:34Z. 2026-09-16: Referred to the House Committee on Ways and Means. 2026-09-16: Introduced in House
A closer look
Reviewed version: Introduced in House · 2026-09-16. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
Findings to examine
Review of the complete supplied introduced text identifies a possible unrelated provision. This is a tentative subject-matter assessment, not a documented amendment rider or a conclusion about other versions or accompanying materials.
Section 2 is a possible unrelated provision relative to the employee-retention subject expressed in the title and section 3’s credits for later years of employment. It expands the accessibility deduction to internet and telecommunications expenses and raises the deduction limit without an express employee-retention condition in section 2. Both provisions concern business tax relief, so their subject-matter separation is debatable. The supplied introduced text does not establish an amendment attachment history.
This Act may be cited as the Incentivizing Small Business Employee Retention Act of 2026.
Section 190(b)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: Such term shall include an expenditure for the purpose of improving accessibility for individuals with disabilities and older adults to any internet or telecommunications services provided within any facility or public transportation vehicle owned or leased by the taxpayer for use in connection with their trade or business.
Section 190(c) of such Code is amended by striking $15,000 and inserting $30,000.
In the case of a qualified small business, the amount of the work opportunity credit determined under this section for the taxable year shall include— (A) 50 percent of the qualified second-year wages for such year, (B) 75 percent of the qualified third-year wages for such year, (C) 90 percent of the qualified fourth-year wages for such year, and (D) 100 percent of the qualified fifth-year wages for such year.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for a particular recipient or place was identified after reviewing the complete supplied introduced text. This conclusion is limited to that version; it does not establish absence in other versions or resolve formal earmark status in absent accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow special exemption or preferential carve-out beyond the programs’ intended beneficiaries was identified after reviewing the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Oct 14, 2026. How PlainBill uses AI