Benjamin Collins, Sarah A. Donovan
Abstract
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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.
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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.
Key concepts: Tax credit, Internal revenue, Work (physics), Business, Labour economics, Earned income tax credit, Tax revenue, Finance