Program Overview
The Work Opportunity Tax Credit (WOTC) is a federally funded program that reduces the federal tax liability of private for-profit and, in some instances, non-profit employers hiring new employees from eligible target groups. The credit amounts are based upon a percentage of wages paid to and hours worked by properly certified employees.
The District of Columbia's Work Opportunity Tax Credit program is funded by a $79,131 grant from the U.S. Department of Labor.
Program Dates: WOTC is usually available to employers on a year-round basis. The current legislative authority ends on December 31, 2025.