Incentivizing Small Business Employee Retention Act of 2026
The source supplies the latest action, but no lifecycle stage.
Latest action (16 Sep 2026): Referred to the House Committee on Ways and Means.
What this bill does
H.R. 10446, the "Incentivizing Small Business Employee Retention Act of 2026," would amend the Internal Revenue Code. It proposes to increase the deduction limit for businesses making expenditures to remove architectural and transportation barriers for individuals with disabilities and older adults, and would also include internet and telecommunications accessibility improvements within this deduction. Additionally, the bill would extend the Work Opportunity Tax Credit through September 30, 2030, and significantly enhance it for qualified small businesses, particularly for long-term employee retention.
This bill primarily affects small businesses by potentially lowering their tax liability through increased deductions for accessibility improvements and enhanced tax credits for hiring and retaining certain individuals. The language in the bill also updates terminology from "handicapped and elderly individuals" to "individuals with disabilities and older adults." A new report requirement mandates the Treasury Secretary to consult with the Small Business Administration to report on the use and effects of the enhanced Work Opportunity Credit for small businesses.
Introduced in the House of Representatives on September 16, 2026, H.R. 10446 was referred to the House Committee on Ways and Means. The bill's status indicates it has not moved beyond this initial committee referral. For the bill to become law, it would need to be approved by the House Committee on Ways and Means, then passed by the full House of Representatives, and subsequently passed by the Senate. It would then require the President's signature.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
16 Sep 2026
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 10446 do?
- H.R. 10446, the "Incentivizing Small Business Employee Retention Act of 2026," would amend the Internal Revenue Code. It proposes to increase the deduction limit for businesses making expenditures to remove architectural and transportation barriers for individuals with disabilities and older adults, and would also include internet and telecommunications accessibility improvements within this deduction. Additionally, the bill would extend the Work Opportunity Tax Credit through September 30, 2030, and significantly enhance it for qualified small businesses, particularly for long-term employee retention. This bill primarily affects small businesses by potentially lowering their tax liability through increased deductions for accessibility improvements and enhanced tax credits for hiring and retaining certain individuals. The language in the bill also updates terminology from "handicapped and elderly individuals" to "individuals with disabilities and older adults." A new report requirement mandates the Treasury Secretary to consult with the Small Business Administration to report on the use and effects of the enhanced Work Opportunity Credit for small businesses. Introduced in the House of Representatives on September 16, 2026, H.R. 10446 was referred to the House Committee on Ways and Means. The bill's status indicates it has not moved beyond this initial committee referral. For the bill to become law, it would need to be approved by the House Committee on Ways and Means, then passed by the full House of Representatives, and subsequently passed by the Senate. It would then require the President's signature.
- Has H.R. 10446 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 10446. Check the latest action and official source below.
- Who sponsored H.R. 10446?
- H.R. 10446 was sponsored by Rep. Latimer, George [D-NY-16] (D-NY), with 4 cosponsors.
- What's the latest action on H.R. 10446?
- Referred to the House Committee on Ways and Means. (16 Sep 2026).
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