Work Opportunity Tax Credit (WOTC) Expanded to Benefit Rural Employees

February 1, 2010
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Roger McEowen

On May 25, 2007, the President signed into law the Small Business and Work Opportunity Act (Act).   The Act makes several amendments to the WOTC (I.R.C. §51), but perhaps the most important change to the WOTC from agriculture’s standpoint is that the WOTC now has expanded application for employers that hire new employees in a “rural renewal county.”

Work Opportunity Tax Credit (WOTC) Expanded to Benefit Rural Employees (PDF)

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