TRAINING AND EMPLOYMENT GUIDANCE LETTER No. 05-07
Reauthorization of the Work Opportunity Tax Credit and Other Program Changes
The purpose of this guidance is to announce the reauthorization of the Work Opportunity Tax Credit (WOTC) Program under the Small Business and Work Opportunity Tax Act of 2007 (P.L. 110-28) and provide procedural guidance to the states for processing requests for certifications under the consolidated program.
Direct all questions to the appropriate Regional Office.
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ALL STATE WORKFORCE AGENCIES
ALL STATE WORKFORCE LIAISONS
EMILY STOVER DeROCCO
Assistant Secretary
Employment and Training Administration