The Work Opportunity Tax Credit (WOTC) is a Federal tax credit available to employers for hiring individuals from certain target groups who have consistently faced significant barriers to employment. WOTC undergoes changes, extension(s), and modification to target groups as Congress sees fit. Any target group may be discontinued, modified, or placed on hold for reauthorization. Employers and employer representatives may continue to submit applications for those target groups until a legislative decision is made and a Training Employment and Guidance Letter (TEGL) has been issued by the US Department of Labor - Employment and Training Administration with instructions for State Workforce Agencies (SWAs). Recently, the Path Act of 2015 extended WOTC retroactively for new hires from December 31, 2014 to December 31, 2019. A period of transition relief has been issued for 2015 applications and the new Qualified Long-term Unemployment Recipient Group.