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Work Opportunity Tax Credit
Federal Work Opportunity Tax Credit
The Work Opportunity Tax Credit (WOTC) authorized by the Small Business Job Protection Act of 1996 (P.L. 104-188),
is a federal tax credit that encourages employers to hire eight targeted groups of job seekers
including ex-offenders by reducing employers' federal income tax liability by as much as $2,400 per qualified new worker.
Bianca Roberts
www.changinlives.org