On March 2, 2004, President Bush signed into law the Social Security Protection Act of 2004, Public Law 108-203. Section 405 of this Act makes the WOTC available to employers who hire certain participants in the Ticket to Work Program. Employers may claim the WOTC for Eligible SSDI beneficiaries and disabled or blind SSI recipients participating in the Ticket to Work Program who are currently under an Individual Work Plan (IWP).
 
The new provision provides Employment Networks with a marketing tool to offer employers an incentive to hire individuals with disabilities who receive employment services, vocational rehabilitation services, and other support services under the Ticket to Work Program.
 
NOTE: On March 31, 2006, MAXIMUS received notification from the Department of Labor (DOL) to cease the processing of any certification request for a new hire with an employment start date"on or after January 1, 2006". The legislative authority for the WOTC Program and the Welfare-to-Work (WtW) Tax Credit expired this past December 31, 2005, thus creating an authorization lapse. MAXIMUS has received instructions to process 8850s only in the following two instances:
 
(1) SIR Form 8850s with an employment start date on or before December 31, 2005; and
(2) All timely filed certification requests with dates prior to the expiration date of December 31, 2005 (these could be backlog requests that the states have and must process).
For more information about how to continue the WOTC Program and the WtW Tax Credit operations during this hiatus, please contact the U.S. Department of Labor Regional WOTC Coordinator nearest you or the local public State Workforce Agency WOTC Coordinator, or visit the Department of Labor's Web site at www.uses.doleta.gov/wotcdata.asp  offsite link 
 

Training Notice For ENs: WOTC and Ticket to Work    [PDF]   [TXT] 

Department of Labor Employment and Training Administration TEGL 15-04 offsite link 
 
Department of Labor Employment and Training Administration Web page for WOTC offsite link