EMPLOYMENT SERVICE PROGRAM LETTER No. 2-01
Employment Service Program Letter No. 2-01
Clarification of Amendment to Section 51(i)(2) of the Internal Revenue Code (IRC) Dealing With "Qualifying Rehires" and to Vocational Rehabilitation Referral Statutory Definition under the Work Opportunity Tax Credit (WOTC) Program and the Welfare-to-Work Tax Credit.
To clarify the amendment to Section 51(i)(2) of the IRC dealing with "qualifying rehires," and to identify the period of time requirement for referral of individuals from vocational rehabilitation programs as this applies to the WOTC and WtW tax credits.
ALL STATE EMPLOYMENT SECURITY AGENCIES
GRACE A. KILBANE Administrator Office of Workforce Security
Carmen Ortiz