Report for http://www.vec.virginia.gov//vecportal/employer/wotc.cfm

Subject	http://www.vec.virginia.gov//vecportal/employer/wotc.cfm
Date	Tue Feb 9 17:15:21 2010
Guidelines tested	WCAG1
Result	Probable fail - check warnings

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<div class="normalFont" > Close: 2/15/2010

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<h3> Work Opportunity Tax Credit (WOTC) </h3>

<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > </span>

<strong>

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<strong>

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<div

style="margin: 0in 0in 0pt 12.25pt; text-align: left" >

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<strong>

<span

style="font-size: 14pt; color: blue" > Work Opportunity Tax Credit (WOTC) </span>

</strong>

</font>

</div>

<div

style="margin: 0in 0in 0pt 12.25pt; text-align: left" > </div>

<div

style="margin: 0in 0in 0pt 12.25pt; text-align: left" >

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<span

style="font-size: 12pt" > With legislation signed by the President in 2007, the WOTC program has been extended through August 31, 2011.This Act, and the

Tax-Relief and Health Care Act of 2006

(P. L. 109-432) amend certain target group definitions, introduce new provisions that expand and streamline the WOTC Program, and make it easier for the business sector to participate. For example, P.L. 109-432 eliminated the Welfare-to-Work Tax Credit (WtWTC) by merging it into the WOTC and making the

Long-term TANF Recipient

another WOTC target group. </span>

</div>

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<div>

<span

style="font-size: 12pt" > The following statutory changes (introduced by P.L. 110-28) apply to new hires that begin work for an employer after May 25, 2007, and before September 1, 2011: </span>

</div>

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<li

style="margin: 0in 0in 12pt; color: black" > the WOTC has been extended to cover individuals who begin to work for an employer

before

September 1, 2011, </li>

<li

style="margin: 0in 0in 12pt; color: black" > the Qualified Veteran group was expanded to include certain

<span id="1256653294351S"

style="display: none" > </span>

disabled veterans, and

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

the High-Risk Youth group was renamed and is now called: Designated Community Resident. Its definition was expanded.

</li>

</ul>

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<div>

<span

style="font-size: 12pt" > The changes introduced by P.L. 109-432 apply retroactively to individuals who began to work for an employer

after

December 31, 2005. They are as follows: </span>

</div>

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<li

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the earnings test for ex-felons was eliminated;

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

the maximum age for food stamp recipients was increased;

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

the certification request filing deadline was increased;

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

the welfare-to-work provisions were merged into the WOTC;

</li>

</ul>

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<strong>

<span

style="font-weight: normal; font-size: 12pt" > The consolidated WOTC for hiring most target group members can now be as much as: </span>

</strong>

</div>

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<li

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$2,400 for each new adult hire;

</li>

<li

style="margin: 0in 0in 0pt" >

$1,200 for each new summer youth hire,

<span

style="font-size: 10pt" >

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</li>

<li

style="margin: 0in 0in 0pt" >

$4,800 for each new disabled veteran hire, and

</li>

<li

style="margin: 0in 0in 0pt" >

$9,000

<strong>

<span

style="font-weight: normal" > for each new long-term family assistance recipient hired over a two-year period. </span>

</strong>

</li>

</ul>

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<div

style="margin: 0in 0in 12pt -3pt" >

<span

style="color: black" > The new employee

must

belong to one of the following nine WOTC target groups: </span>

</div>

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<div

style="margin: 0in 0in 12pt 19.95pt" >

<strong>

<span

style="font-weight: normal; color: red" > * </span>

<span

style="color: black" >

Long-term TANF Recipient

</span>

</strong>

<strong>

<span

style="font-weight: normal; color: black" > . </span>

</strong>

<span

style="color: black" > A member of a family that: </span>

</div>

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<div

style="margin: 0in 0in 0pt 15pt" align="center" >

<span

style="color: red" > a. </span>

<span

style="color: black" > Received or recently received Temporary Assistance to Needy Families (TANF) payments for at least 18 consecutive months ending on the hiring date,

<strong> or </strong>

</span>

</div>

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<div

style="margin: 0in 0in 0pt 15pt" align="center" >

<span

style="color: black" >

<strong> </strong>

</span>

</div>

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style="margin: 0in 0in 0pt 19.45pt" align="center" >

<span

style="color: red" > b. </span>

<span

style="color: black" > Received TANF payments for any 18 months (whether or not consecutive) </span>

</div>

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<div

style="margin: 0in 0in 0pt 19.45pt" >

<span

style="color: red" > </span>

<span

style="color: black" > eginning after August 5, 1997, and the earliest 18-month period beginning after </span>

</div>

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<div

style="margin: 0in 0in 0pt 19.45pt" >

<span

style="color: black" > August 5, 1997 ended during the past 2 years,

<strong> or </strong>

</span>

</div>

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style="margin: 0in 0in 0pt 19.45pt" >

</div>

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style="margin: 0in 0in 0pt 19.45pt" >

<span

style="color: red" > c. </span>

<span

style="color: black" > Stopped being eligible for TANF payments during the past 2 years because </span>

</div>

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<div

style="margin: 0in 0in 0pt 19.45pt" >

<span

style="color: black" > federal or state law limited the maximum time those payments could be made. </span>

</div>

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<div

style="margin: 0in 0in 0pt 19.45pt" >

</div>

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style="margin: 0in 0in 0pt 19.45pt" >

<strong>

<span

style="color: red" > * </span>

<span

style="color: black" > Other TANF Recipient. </span>

</strong>

<span

style="color: black" > A member of a family that is receiving or recently received TANF </span>

</div>

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<div

style="margin: 0in 0in 0pt 19.45pt" >

<span

style="color: black" > benefits for any 9-month period during the 18-month period ending on the hiring date; </span>

</div>

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style="margin: 0in 0in 0pt 19.45pt" >

</div>

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<strong>

<span

style="color: black" > </span>

<span

style="color: red" > * </span>

<span

style="color: black" > Qualified Food Stamp Recipient. </span>

</strong>

<span

style="color: black" > An 18-39 year old member of a family that received </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > </span>

<span

style="color: black" >

Food Stamps

</a>

</span>

<span

style="color: black" > for the past 6 months, or received Food Stamps for at least 3 of the past 5 </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > months, and is no longer receiving them. </span>

</div>

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<strong>

</strong>

</span>

</div>

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<strong>

<span

style="color: black" > </span>

<span

style="color: red" > * </span>

<span

style="color: black" > Designated Community Resident. </span>

</strong>

<span

style="color: black" > An 18-39 year old resident of one of the federally </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > designated </span>

<span

style="color: black" >

Empowerment Zones (EZs), Enterprise Communities (ECs), Renewal

<span> </span>

</a>

</span>

</div>

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<span

style="text-decoration: none; text-underline: none" >

<span

style="text-decoration: none; text-underline: none" >

<span> </span>

Communities (RCs) </span>

</a>

</span>

<span

style="color: black" > , and for individuals who begin to work for an employer after May 25, </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > 2007, this High-Risk Youth group has been renamed Designated Community Resident </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > and expanded to include residents of Rural Renewal Counties; </span>

<strong>

<span

style="color: blue" > Note: </span>

</strong>

<span

style="color: black" > All Round I </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > Enterprise Communities (ECs) including enhanced Enterprise Communities expired on </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > December 31, 2004. Round II ECs are still in existence as are all the EZ. </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > </span>

<strong>

<span

style="color: red" > * </span>

<span

style="color: black" > Summer Youth Employee. </span>

</strong>

<span

style="color: black" > A 16-17 year old </span>

<span

style="color: black" >

EZ/EC or RC

</a>

</span>

<span

style="color: black" > resident hired between May 1 </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > and September 15; </span>

<strong>

<span

style="color: blue" > Note: </span>

</strong>

<span

style="color: black" > All Round I Enterprise Communities (ECs) including enhanced </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > Enterprise Communities expired on December 31, 2004. Round II ECs are still in existence </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > as are all the EZs; </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > </span>

</div>

Element div is not allowed here.

<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > </span>

<strong>

<span

style="color: red" > * </span>

<span

style="color: black" > Qualified Veteran. </span>

</strong>

<span

style="color: black" > A veteran who is a member of a family that is receiving or recently </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > received </span>

<span

style="color: black" >

Food Stamps

</a>

</span>

<span

style="color: black" > for at least a 3-month period during the past 15 months; and for </span>

</div>

Element div is not allowed here.

<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > individuals who begin to work for an employer after May 25, 2007, the veteran group is </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > expanded to include disabled veterans who are entitled to compensation for a service- </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > connected disability

<strong> and </strong>

who, during the one-year ending on the hiring date, were: a) </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > discharged or released from active duty in the U.S Armed Forces,

<strong> or </strong>

b) unemployed for a </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > period or periods totaling at least 6 months. The first-year wages taken into account for </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > these disabled veterans are capped at $12,000; </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<strong>

<span

style="color: red" > </span>

<span

style="color: black" > </span>

</strong>

</div>

Element div is not allowed here.

<div

style="margin: 0in 0in 0pt 12.25pt" >

<strong>

<span

style="color: black" > </span>

<span

style="color: red" > * </span>

<span

style="color: black" > Vocational Rehabilitation Referral. </span>

</strong>

<span

style="color: black" > An individual who completed or is completing </span>

</div>

Element div is not allowed here.

<div

style="margin: 0in 0in 0pt 12.25pt" >

<span

style="color: black" > rehabilitative services from a State certified agency, an Employment Network, or the </span>

<span

style="color: black" >

U.S.

</a>

</span>

</div>

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<div

style="margin: 0in 0in 0pt 12.25pt" >

<span

style="text-decoration: none; text-underline: none" >

<span

style="text-decoration: none; text-underline: none" >

<span> </span>

Department of Veterans Affairs </span>

</a>

</span>

<span

style="color: black" > ; </span>

</div>

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<div

style="margin: 0in 0in 0pt 12.25pt" >

<span

style="color: black" > </span>

</div>

Element div is not allowed here.

<div

style="margin: 0in 0in 0pt 12.25pt" >

<strong>

<span

style="color: red" > * </span>

<span

style="color: black" > Qualified Ex-Felon. </span>

</strong>

<span

style="color: black" > An individual who has been convicted of a felony and has a hiring </span>

</div>

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<div

style="margin: 0in 0in 0pt 12.25pt" >

<strong>

<span

style="color: red" > </span>

</strong>

<span

style="color: black" > date which is not more than one year after the last date on which he was so convicted or </span>

</div>

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<div

style="margin: 0in 0in 0pt 12.25pt" >

<span

style="color: black" > released from prison; </span>

</div>

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<div

style="margin: 0in 0in 0pt 12.25pt" >

</div>

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<div

style="margin: 0in 0in 0pt" >

<strong>

<span

style="color: red" > * </span>

<span

style="color: black" > SSI Recipient. </span>

</strong>

<span

style="color: black" > A recipient of </span>

<span

style="color: black" >

Supplemental Security Income (SSI)

</a>

</span>

<span

style="color: black" > benefits for any month </span>

</div>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > ending during the past 60 day period ending on the hire date. </span>

</div>

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<div

style="margin: 0in 0in 0pt -3pt" >

<span

style="color: black" > MINIMUM EMPLOYMENT OR RETENTION PERIOD. </span>

</div>

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<div

style="margin: 0in 0in 0pt 28.5pt" >

<span

style="color: black" > All new adult employees must work a minimum of 120 or 400 hours. Individuals hired as Summer Youth employees must work at least 90 days, between May 1 and September 15, before an employer is eligible to claim the tax credit. The WOTC amount an employer may claim depends on the hours the employee works. The credit is 25% of qualified first-year wages for those employed at least 120 hours but fewer than 400 hours and 40% for those employed 400 hours or more. </span>

</div>

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<div>

</div>

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<div>

<span

style="font-size: 12pt" > To receive certification that a new employee qualifies the employer for this tax credit, the employer must: </span>

</div>

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<div

style="margin: 0in 0in 0pt 25.5pt; text-indent: -0.25in" >

<span> ·

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

Complete page one of IRS Form 8850 by the day the job offer is made.

</div>

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<div

style="margin: 0in 0in 0pt 25.5pt; text-indent: -0.25in" >

<span> ·

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

Complete page 2 of IRS Form 8850 after the individual is hired.

</div>

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<div

style="margin: 0in 0in 0pt 25.5pt; text-indent: -0.25in" >

<span> ·

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

Complete the one page ETA Form 9061.

</div>

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<div

style="margin: 0in 0in 0pt 25.5pt; text-indent: -0.25in" > </div>

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<div

style="margin: 0in 0in 0pt 5.7pt" >

Mail the completed and signed IRS

and

ETA forms to:

</div>

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<div

style="margin: 5pt 0.5in" align="center" >

<span

style="font-size: 12pt; color: blue" > Virginia </span>

<span

style="font-size: 12pt; color: blue" > Employment Commission

WOTC Coordinator - Room 209

P. O. Box 1358

Richmond, VA 23218-1358 </span>

</div>

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<div

style="margin: 0in 0in 0pt 5.7pt" >

Element u is deprecated.

The signed forms must be mailed within 28 days

after the employee's employment-start date for all individuals who begin work for an employer on or after January 1, 2007.

</div>

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<div

style="margin: 0in 0in 0pt 5.7pt" > </div>

Element div is not allowed here.

<div

style="margin: 0in 0in 0pt 5.7pt" > </div>

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<div

style="margin: 0in 0in 0pt 5.7pt" > </div>

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<div

style="margin: 0in 0in 0pt 5.7pt" >

<span

style="color: red" > FORMS: </span>

</div>

Element ul is not allowed here.

<li

style="margin: 0in 0in 0pt; color: black" >

IRS Form 8850

</a>

<img alt="This file is in PDF format. You must have Adobe Acrobat Reader 6.0 in order to view this file." height="11" width="11" src="/vecportal/images/pdf_icon.gif" >

</a>

(8-09)Pre-Screening Notice and Certification Request for the Work Opportunity Credit (PDF)

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

Instructions for Form 8850

</a>

<img alt="This file is in PDF format. You must have Adobe Acrobat Reader 6.0 in order to view this file." height="11" width="11" src="/vecportal/images/pdf_icon.gif" >

</a>

(8-09) (PDF)

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

ETA Form 9061

</a>

<img alt="This file is in PDF format. You must have Adobe Acrobat Reader 6.0 in order to view this file." height="11" width="11" src="/vecportal/images/pdf_icon.gif" >

</a>

(8-09)

Individual Characteristics Form (PDF)

(required for ALL Disconnected Youth and/or Unemployed Veterans)

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

IRS Form 2848

</a>

<img alt="This file is in PDF format. You must have Adobe Acrobat Reader 6.0 in order to view this file." height="11" width="11" src="/vecportal/images/pdf_icon.gif" >

</a>

(6-08) Power of Attorney and Declaration of Representative (PDF)

(To be used by Employers utilizing a Consultant)

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

Instructions for Form 2848

</a>

<img alt="This file is in PDF format. You must have Adobe Acrobat Reader 6.0 in order to view this file." height="11" width="11" src="/vecportal/images/pdf_icon.gif" >

</a>

(6-08) (PDF)

</li>

</ul>

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<div

style="margin: 0in 0in 0pt" >

<span

style="color: red" > WOTC background and guidance information: </span>

</div>

Element ul is not allowed here.

<li

style="margin: 0in 0in 0pt; color: black" >

Training and Employment Guidance Letter (TEGL) No. 3-09

</a>

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

Training and Employment Guidance Letter (TEGL) No. 3-09 Change 1

</a>

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

Training and Employment Guidance Letter (TEGL) No. 20-06

</a>

<img alt="This file is in PDF format. You must have Adobe Acrobat Reader 6.0 in order to view this file." height="11" width="11" src="/vecportal/images/pdf_icon.gif" >

</a>

(PDF)

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

Training and Employment Guidance Letter (TEGL) No. 5-07

</a>

<img alt="This file is in PDF format. You must have Adobe Acrobat Reader 6.0 in order to view this file." height="11" width="11" src="/vecportal/images/pdf_icon.gif" >

</a>

(PDF)

</li>

</ul>

Element div is not allowed here.

<div

style="margin: 0in 0in 0pt" >

<span

style="color: black" > Long-Term Family Assistance Recipients who began work after December 31, 2006 and before September 1, 2011, can earn their employers

up to

$9,000 if they are a member of a family: </span>

</div>

Element ul is not allowed here.

<li

style="margin: 0in 0in 0pt; color: black" >

that received TANF for at least 18 consecutive months before the hire date: or

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

whose TANF eligibility under federal or state law expired after August 5, 1997 (for applicants hired within two years after their eligibility expired); or

</li>

<li

style="margin: 0in 0in 0pt; color: black" >

that received TANF for at least 18 months, beginning after August 5, 1997, and is hired not more than two years after that 18-month period.

</li>

</ul>

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<div

style="margin: 0in -9pt 0pt 0in" >

Employees who are members of the following target groups are eligible for the WOTC program:

</div>

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<div

style="margin: 0in -9pt 0pt 0in" >

</div>

Element div is not allowed here.

<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Target Group A: TANF Recipient

- any applicant that has received TANF (Temporary Assistance for Needy Families replaced the Aid to Families with Dependent Children (AFDC) program) for any nine months within the last 18 months ending on the hire date.

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Target Group B: Qualified Veteran

- any applicant that has been active in the military for 180 days and has received food stamps for three months within the last fifteen months ending on the hire date. This category was expanded to include

Qualified Disabled Veterans

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Target Group C: Qualified Ex-Felon

- any applicant that has been convicted of a felony, placed on probation or released from prison within the year of the hire date.

</div>

Element div is not allowed here.

<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Target Group D: Designated Community Resident (formerly Empowerment Zone Resident)

- any applicant that is between the ages of 18 and 39 and lives in a federal mandated Empowerment Zone, Enterprise Community, Renewal Community or Rural Renewal Community.

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Target Group E: Vocational Rehab Referral

- any applicant that is participating in or has completed a vocational rehabilitation program within the last two years from the hire date.

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Target Group F: Qualified Summer Youth

- any applicant that is between the ages of 16 and 17 years old and is hired between May 1

<sup>

<span

style="position: relative; top: -4pt" > st </span>

</sup>

and September 15

<sup>

<span

style="position: relative; top: -4pt" > th </span>

</sup>

. </div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Target Group G: Qualified Food Stamp Recipient

- any applicant that is between 18 and 39 years old and eligible for food stamp assistance. Benefits must be received within the last six months of the hire date, or three out of the last five months prior to the hire date. </div>

Element div is not allowed here.

<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Target Group H: SSI Recipient

- any applicant that has received SSI (Supplemental Security Income) within the last 60 days of the hire date. </div>

Element div is not allowed here.

<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Target Group I: Long Term Family Assistance (formerly Welfare to Work Credit)

- any applicant who has received TANF payments within the past two years. </div>

Element div is not allowed here.

<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Qualified Katrina Employee (extended October, 2008) Self-Certifying Category (no documentation required from employee)

- Any employee who resided in the Katrina Disaster Area (AL, LA, or MS). </div>

Element div is not allowed here.

<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Unemployed Veterans (Created by ARRA)

- Veterans who have been unemployed for at least six months. </div>

Element div is not allowed here.

<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

•

Disconnected Youth (Created by ARRA)

- 16-24 year olds, who are unemployed, not in school and do not have defined skills. </div>

Element div is not allowed here.

<div

style="margin: 0in -9pt 0pt 0in" > </div>

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<div

style="margin: 0in -9pt 0pt 0in" > </div>

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<div

style="margin: 0in -9pt 0pt 0in" align="center" > </div>

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<div

style="margin: 0in -9pt 0pt 0.5in; text-indent: -0.5in" align="center" > Additional information about the WOTC program, including

<span> </span>

</div>

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<div

style="margin: 0in -9pt 0pt 0.5in; text-indent: -0.5in" align="center" >

<span> the ETA’s WOTC Handbook 408, is available on line at: </span>

</div>

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<div

style="margin: 0in -9pt 0pt 0in" align="center" >

<a href="http://www.doleta.gov/business/incentives/opptax" > www.doleta.gov/business/incentives/opptax </a>

</div>

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<div

style="margin: 0in -9pt 0pt 0in" align="center" > </div>

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<div

style="margin: 0in -9pt 0pt 0in" > </div>

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<div

style="margin: 0in -9pt 0pt 0in" > </div>

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<div

style="margin: 0in -9pt 0pt 0in" > </div>

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<div

style="margin: 0in -9pt 0pt 0in" > </div>

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<div

style="margin: 0in -9pt 0pt 0in" > </div>

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<div

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<div

style="margin: 0in -9pt 0pt 0in" align="right" >

<span

style="font-size: 9pt" > 10-09 </span>

<span id="1256653294404E"

style="display: none" > </span>

</div>

</font>

</div>

<div

style="margin: 0in -9pt 0pt 0.25in; text-indent: -0.25in; text-align: left" >

<span>

<span

style="font: 7pt 'Times New Roman'" > </span>

</span>

</div>

</td>

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</td>

</tr>

<div class="text8" > |

<a class="small white" href="/vecportal/about_vec.cfm" > About VEC </a>

<a class="small white" href="/vecportal/seeker/disclaimer.cfm" > Policy, privacy statement and disclaimer </a>

<a class="small white" accesskey="h" title="Freedom of Information Act: Access Key = h" href="/pdf/vfoia.pdf" > Virginia Freedom of Information Act </a>

| </div>

<img src="/portal/images/wcag1A.gif" alt="WAI Level I Approved. This link opens a new browser window" width="88" height="31" border="0" >

</a>

<span class="black" > | </span>

<img src="/portal/images/wcag508.gif" alt="Section 508 Approved. This link opens a new browser window" width="88" height="31" border="0" >

</a>

<span class="black" > | </span>

<img src="/portal/images/vcss.gif" alt="CSS Verified. This link opens a new browser window" width="88" height="31" border="0" >

</a>

<span class="black" > | </span>

<img src="/portal/images/vwnlogo.gif" width="150" height="39" alt="Virginia Workforce Network Logo" >

<span class="white" > Equal Opportunity Employer/Program </span>

</a>

Auxiliary Aids and Services are Available Upon Request To Individuals With Disabilities.

</span>

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</tr>

</table>

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