The Work Opportunity Tax Credit [electronic resource].

Corporate Author: Library of Congress. Congressional Research Service
Published: [Place of publication not identified] : [publisher not identified], 2015.
Physical Description: 1 online resource (17 pages), digital, PDF file

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Summary

Provides overview of the work opportunity tax credit (WOTC) tax credit, a wage subsidy that lapsed and was subsequently reauthorized by Congress with retroactive provisions. Discusses past expirations and reauthorizations, rationale for the WOTC, calculation of credit and maximum credits, eligible worker populations, eligible employers, mechanics of the WOTC, usage and costs, and WOTC research and studies.

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ProQuest U.S. Congressional Research Digital Collection

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CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Feb. 2015). Reuse except for individual research requires license from ProQuest, LLC.

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