The Work Opportunity Tax Credit (WOTC) is a national hiring incentive program that reduces the federal income tax liability of any for-profit employers. Employers can hire from many different targeted groups including

• Qualified Veterans/Disabled Veterans (Vow to Hire Heroes Act)
• Qualified Temporary Assistance to Needy Families Recipients (TANF)
• Qualified Ex-felons
• Qualified Designated Community Residents (DCR) residing in an Empowerment Zone (EZ), Renewal Community (RC), or in a Rural Renewal County (RRC)
• Qualified Vocational Rehabilitation Agency Referrals
• Qualified Summer Youth (SY)
• Qualified Food Stamp Recipients (FS)
• Qualified Supplemental Security Income Recipients (SSI)

Examples of the Credits Available are:

• $1,200 for each new Summer Youth hired
• $2,400 for each new Adult hired
• $9,600 for each new Disabled Veteran hired
• $9,000 for each new Long Term Family Assistance Recipient hired over a two year period