Law and Regulations
The Work Opportunity Tax Credit (WOTC) is authorized under § 51 of the Internal Revenue Code (Code), as extended and amended by the Protecting Americans from Tax Hikes Act of 2015, Pub. L. No. 114-113, div. Q (the PATH Act), Section 142(a) of the PATH Act amended § 51(c) of the Code to extend WOTC through December 31, 2019.