U.S. DEPARTMENT OF LABOR
Employment and Training Administration
Washington, D. C. 20210

CLASSIFICATION

ES

CORRESPONDENCE SYMBOL

TEESS

ISSUE DATE

June 24, 1997

RESCISSIONS

None

EXPIRATION DATE

On Going

DIRECTIVE

:

EMPLOYMENT SERVICE PROGRAM LETTER NO. 08-97
 

TO

:

ALL STATE EMPLOYMENT SECURITY AGENCIES
 

FROM

:

FROM JOHN R. BEVERLY, III
Director
U.S. Employment Service
 

SUBJECT

:

Extension of Expiration Date - Work Opportunity Tax Credit (WOTC) Administrative and Quarterly Reporting Forms.

  1. Purpose. To alert states, that the uninterrupted use of the existing WOTC administrative and quarterly reporting forms beyond the listed expiration date of June 30, 1997 is authorized.

  2. References. Internal Revenue Code of 1986, Section 51, as amended; the Small Business Job Protection Act of 1996 (P.L. 104-188); ESPL No. 9-96, dated August 30, 1996; Draft ET Handbook No. 377, Rev. 6th Edition, January 1997; and Paper Work Reduction Act, WOTC Submission, OMB No. 1205-0371, June 5, 1997.

  3. Background. The WOTC program became effective on October 1, 1996 and is authorized through September 30, 1997. OMB has approved the use of the administrative and reporting forms (transmitted through ESPL No. 1-87) through June 30, 1997. ETA has formally requested a three-year extension of the subject forms and has been informed that the request is under review at OMB at this time . . . ..

  4. Information. When an agency has a Paper Reduction Act (PRA) package pending OMB clearance, OMB's policy is to extend automatically, the expiration date on a month by month basis until final OMB action has taken place. Accordingly, all SESAs and participating agencies are instructed to continue using all ETA administrative and quarterly WOTC reporting forms as well as IRS Form 8850, to ensure the uninterrupted and effective administration and implementation of the WOTC program. The existing OMB approval (i.e., OMB No. 1205-0371) is still valid at this time. You will be notified of the newly assigned expiration date as soon as we bear from OMB.

  5. Action Required. State Employment Security Agency Administrators are requested to provide this information to appropriate staff, employers and participating agencies, and to administer the WOTC information collection system in accordance with the guidance provided in this ESPL.

  6. Inquiries. Direct questions to the appropriate, Regional WOTC Coordinator.