H.R. 10446, the Incentivizing Small Business Employee Retention Act of 2026, provides tax incentives to help small businesses retain employees and hire workers facing employment barriers. The bill doubles the annual tax deduction for accessibility improvements from $15,000 to $30,000 and expands coverage to include internet and telecommunications accessibility for employees and customers with disabilities or older adults. It extends and enhances the Work Opportunity Tax Credit through September 30, 2030, with a new tiered structure that increases the credit amount based on how long employees remain with the company, reaching up to 100% of fifth-year wages for qualified workers. The credit requires at least 120 hours of annual work to qualify and includes inflation-adjusted wage caps beginning in 2028, with the enhanced provisions taking effect for workers hired after December 31, 2026. The Treasury Secretary and Small Business Administration must provide annual reports to Congress from 2027 through 2030 measuring the credit's impact on employee retention rates, wage growth, fiscal costs, and recommendations for improving small business awareness of these tax benefits.