The purpose of this guidance is to announce the reauthorization of the Work Opportunity Tax Credit (WOTC) Program under the Small Business and Work Opportunity Tax Act of 2007 (P.L. 110-28) and provide procedural guidance to the states for processing requests for certifications under the consolidated program.
To announce the reauthorization of the Work Opportunity Tax Credit Program under the Tax Relief and Health Care Act of 2006 (P.L. 109-432) and provide procedural guidance to the states for processing requests for certification under the amended program.
To provide information and program guidance to state workforce agencies (SWAs) regarding the Ticket to Work Program and its relationship to the Work Opportunity Tax Credit (WOTC) Program.
