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What's New in 2013 about the Work Opportunity Tax Credit (WOTC)

January 22, 2013
Source: U.S. Department of Labor Employment and Training Administration

Congress Passes WOTC Legislation

On January 3, 2012, the President signed into law the American Tax Payer Relief Act of 2012, which authorizes an extension of the WOTC program:

  • Continues authorization of all veteran target groups (including those implemented under the VOW to Hire Heroes Act) until December 31, 2013
  • Retroactively reauthorizes all WOTC non-veteran target groups, from December 31, 2011 to December 31, 2013
  • Retroactively reauthorizes Empowerment Zones, which determines eligibility for the summer youth target group, from December 31, 2011 to December 31, 2013
  • Does not reauthorize the Recovery Act disconnected youth and Recovery Act unemployed veteran target groups.

ETA will be issuing forthcoming guidance on the new legislation. Interim instructions have been provided to State Workforce Agencies regarding the processing of WOTC applications.

New Guidance for ARRA Target Groups

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.

VOW to Hire Heroes Act of 2011

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 VOW to Hire Heroes Act Fact Sheet. 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.

Misrouted Mail

EMPLOYERS and CONSULTANTS: Your certification requests for each new employee hired must be sent to your state workforce agency -- NOT to the U.S. Department of Labor (DOL) in Washington, D.C. Beginning in July 2012, all misrouted mail received by DOL will be returned to the employer or consultant.

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