Canonical program record
Work Opportunity Tax Credit
WOTC is expired for employees who begin work after December 31, 2025 unless a later law reauthorizes it.
Stop: this is not a current lead
Read the complete closure, expiration, hold, or legacy consequence before using any source or contact below.
WOTC expired for employees beginning work after December 31, 2025
Date or rangeEmployee begins work on or before 2025-12-31
A new 2026 hire is not a current WOTC lead unless a later law reauthorizes the credit; preserve only legacy start-date review.
Date last verified
What this mechanism does
- Mechanism type
- Tax credit
- Economic effect
- Historical warning only
- Administrator
- Internal Revenue Service
- Amount or value
- No current WOTC value for a new 2026 hire under the verified authorization.
- Cash-flow timing
- Historical tax treatment only; not a current hiring incentive for a 2026 start.
- Upfront cash
- Required
- Repayment
- Not a repayable mechanism
- Program lifecycle
- Closed / historical
- Visitor treatment
- Expired, closed, on hold, or historical
WOTC expired for employees beginning work after December 31, 2025
Project fit and limits
Eligibility conditions to confirm
Eligible costs described by the authority
- Legacy review only for qualifying employees who began work on or before December 31, 2025
Ineligible or excluded costs
- New 2026 hires under the expired authorization
Friction to plan for
- General tax pages or old search results do not override the dedicated start-date cutoff.