The Work Opportunity Tax Credit (WOTC) is a Federal tax credit incentive that the Congress provides to private-sector businesses for hiring individuals from twelve target groups who have consistently faced significant barriers to employment. The main objective of this program is to enable the targeted employees to gradually move from economic dependency into self-sufficiency as they earn a steady income and become contributing taxpayers, while the participating employers are compensated by being able to reduce their federal income tax liability. WOTC joins other workforce programs that help incentivize workplace diversity and facilitate access to good jobs for American workers.

ETA's WOTC publications provide a plain-English overview of the program:

• WOTC Fact Sheet
• WOTC Program Brochure
• WOTC Veterans Brochure

ETA Handbook No. 408 for the WOTC Program and the Welfare-to-Work Tax Credit, written in November 2002 and amended in August 2009, provides more information on WOTC:

• ETA Handbook 408, 3rd., Ed., November 2002
• ETA Handbook 408, 3rd., Ed., August 2009 Addendum

Link to Program Information: http://www.doleta.gov/business/incentives/opptax/