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The Work
Opportunity Tax Credit provides the following benefits:
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$9,000
for hiring certified long-term family assistance recipients.
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$4,800
for hiring disabled veterans.
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$2,400
for all other qualified employees.
Below is
a list of all qualified employees:
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1. |
Qualified IV-A Recipient - refers to a
member or a family that received family assistance [i.e., Temporary
Assistance for Needy Families (TANF)] for at least 9 months during the
18-month period prior to hire.
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2. |
Qualified Veteran - refers to i) a U.S.
military veteran who is a member of a family that has received food
stamps for at least 3 consecutive months during the 15-month-period
prior to the hire date, or ii) a disable veteran entitled to
compensation for service-connected disability, and having a hiring
date which is not more than 1 year after having been discharged or
released from active duty in the Armed Forces of the United States, or
having aggregate periods of unemployment during the 1-year period
ending on the hiring date which equal or exceed 6 months.
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3. |
Qualified Ex-Felon - refers to an
ex-felon who is hired within a year of having been convicted of a
felony or released from incarceration.
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4. |
Designated Community Residents - refers
to any person who is at least age 18, but not yet 40, on the hire
date, and lives within a Federal Empowerment Zone, Enterprise
Community, Renewal Community, or Rural Renewable County.
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5. |
Vocational Rehabilitation Referral -
refers to a disable person who i) has received vocational
rehabilitation services from the Office for the Blind, or the Veterans
Administration within 2 years prior to the hire date, and was hired
pursuant to a written individualized plan of employment, or ii) is a
ticket holder under the Ticket to Work Program and has an
individualized (IWP) developed and implemented by an employment
network (EN).
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6. |
Qualified Summer Youth Employee - refers
to any person who is at least 16 but not yet 18 years old, is hired to
work during the summer (May 1 to September 15), and lives in a Federal
Empowerment Zone, Enterprise Community, or Renewal Community. Rural
Renewal County residents are not included in this group.
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7. |
Qualified Food Stamp Recipient - refers
to any person who has attained age 18 but not yet 40 on the hiring
date, and is a member of a family that has received food stamps for
the 6 months prior to the hire date, or received food stamps for at
least 3 months during the 5 months prior to the hire date, in the case
of an Able-Bodied Adult Without Dependents (ABAWD) who ceased to be
eligible for such assistance due to failure to comply with work
requirements of the food stamp program.
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8. |
Supplemental Security Income Recipient -
refers to any person who received Supplemental Security Income (SSI)
benefits for either of the two months prior to the month when hired.
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9. |
Long-term Family Assistance Recipient -
refers to any person who i) is a member of a family that has received
family assistance (i.e. AFDC/TANF benefits) for all of the 18
consecutive months ending on the hiring date; or ii) is a member of a
family that has received family assistance for at least 18 months
(whether or not consecutive) beginning after August 5, 1997, and has a
hiring date that is not more than two years after the end of the
earliest 18-month period; or iii) after August 5, 1997, ceased to be
eligible for family assistance because of either federal or state time
limits on receipt of AFDC/TANF, and was hired within two years after
exhausting their eligibility for such benefits. |
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WOTC: Qualifications