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Work Opportunity Tax Credit (WOTC)

A federal tax credit available to employers who hire individuals from certain target groups who have consistently faced significant barriers to employment.

Internal Revenue Code of 1986

The body of law in the United States that governs federal taxation, including income taxes, excise taxes, and other federal taxes.

Felony

A serious crime, typically one punishable by imprisonment for more than a year or by death.

Probation

A period during which a person convicted of a crime remains under the supervision of a probation officer instead of going to prison, often with specific conditions they must follow.

Out-of-school youth

Young people who are not currently enrolled in any educational program and are not employed, as defined by federal workforce development laws.

Comptroller General of the United States

The head of the Government Accountability Office (GAO), an independent, non-partisan agency that investigates how the federal government spends taxpayer dollars.

Designated local agency

A state or local government agency responsible for certifying that job applicants meet the eligibility criteria for the Work Opportunity Tax Credit program.