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The Work Opportunity Tax Credit
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2015
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Hire IndividualsEconomicsTax IncentivePublic FinanceOptimal TaxationCertain Personal CharacteristicsTax CreditCorporate TaxCorporate TaxationPartnership TaxAccountingBusinessLawTax PolicyLabor EconomicsTax AvoidanceUnemploymentTax Law
This report provides an overview of the Work Opportunity Tax Credit (WOTC), a provision of the Internal Revenue Code that allows employers that hire individuals with certain personal characteristics to claim a tax credit equal to a portion of the wages paid to those individuals.