What's New in WOTC

The VOW to Hire Heroes Act of 2011 (the Act), was signed into law by President Obama on November 21, 2011. This Act extended and expanded the Qualified Veteran target group and created two categories of unemployed veterans. Qualified "tax-exempt" (i.e. 501(c)) organizations can now participate by hiring qualified veterans. Tax-exempt organizations are now eligible to claim the WOTC. For additional information on the increased tax credits for hiring veterans, see the VOW to Hire Heroes Act Fact Sheet The changes and new provisions in this Act apply to veterans that begin to work for an employer "on or after" November 22, 2011, and before January 1, 2013. This Act does not extend any of the non-veteran target groups.

Program Hiatus Update

The WOTC non-veteran target groups and HUD's urban and Department of Agriculture's rural-designated Empowerment Zones (EZs) expired on December 31, 2011. As a result of the expiration of the EZs, the Summer Youth group is no longer a target group. The Department of Labor issued TEGL 15-11 with information for the State Workface Agencies, employers and their representatives, and all Federal and State partners on allowed activities during the authorization lapse.

Expiration of Recovery Act Groups

The legislative authority for the two temporary WOTC target groups, Unemployed Veterans and Disconnected Youth, created by the Recovery Act of 2009, expired on December 31, 2010.

New WOTC E-mail Address

Now employers and their representatives, Federal and state partners, Participating Agencies, Regional and State Coordinators, or simply anyone interested in getting information on the Work Opportunity Tax Credit program can send their inquiries to the following new e-mail address: cortiz.wotc@dol.gov

Ex-Offenders' Publication

Find out how employers can receive a tax credit by hiring ex-offenders in the "REENTRY MYTH BUSTER" fact sheet.