State Workforce Agencies
WOTC Guidance and Legislation
- PATH Act - WOTC Interim Instructions
- Small Business Job Protection Act of 1996, Public Law 104-188
- ETA Training and Employment Guidance Letters (TEGLs)
- IRS Guidance for WOTC
- WOTC Handbook
- Interim VOW Act Instructions (April 2012)
- Act Extending WOTC for 2014
- Interim Instructions for 2014 Reauthorization and 2015 Hiatus
Frequently Requested Information
On September 12, 2013, the Employment and Training Administration issued guidance to State Workforce Agencies (SWA) on Empowerment Zones (EZs). TEGL No. 24-12, Change 1 provides an update on the status of EZ designations and instructs SWAs to start processing certification requests for the two target groups, Summer Youth and Designated Community Residents, which require its eligible members to reside in EZs.
On December 7, 2012, the Department of Labor issued guidance, Training and Employment Guidance Letter 10-12, regarding the two WOTC target groups established under the American Recovery and Reinvestment Act. The legislative authority for the two temporary ARRA target groups, Unemployed Veterans and Disconnected Youth, expired on December 31, 2010. The guidance provides instructions to State Workforce Agencies on final processing of WOTC applications for the ARRA target groups.
The VOW to Hire Heroes Act of 2011 was signed into law by President Obama on November 21, 2011. This act extended and expanded the Qualified Veteran target group. Additionally, qualified tax-exempt 501(c) organizations can now participate by hiring qualified veterans. For additional information on the changes, see the WOTC Veterans Brochure. The changes and new provisions in this Act apply to veterans that began to work for an employer on or after November 22, 2011.
The Department of Labor issued TEGL 30-11 to provide guidance on the provisions in the VOW Act.
WOTC Target Group Eligibility
- TANF Recipients
- SNAP (Food Stamp) Recipients
- Designated Community Residents (living in Empowerment Zones or Rural Renewal Counties)
- Vocational Rehabilitation Referral
- Supplemental Security Income Recipients
- Summer Youth Employee (living in Empowerment Zones)
Click here for more information about the WOTC target groups.