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The purpose of this informational letter is to inform social services districts (districts) of the opportunity to conditionally certify certain individuals as eligible for the Work Opportunity Tax Credit (WOTC). Conditional certification is a preliminary determination that an individual who an employer hires may make the employer eligible for a tax credit. Designated district staff will have the authority to pre-certify individuals as WOTC eligible, subsequent to entering into an agreement with the New York State Department of Labor (NYSDOL) (Attachment C). Once the agreement has been finalized, districts will be provided access to two Cognos reports developed by the Office of Temporary and Disability Assistance (OTDA) that identify individuals who are WOTC eligible based on receipt of Public Assistance or Food Stamp/Supplemental Nutrition Assistance Program (SNAP) benefits.
The ability to provide WOTC pre-certifications can be an effective tool to support district job placement and job retention efforts. This informational letter provides background on WOTC, instructs districts on how to obtain approval from NYSDOL to pre-certify individuals for tax credits and informs districts of Cognos tools available to facilitate WOTC eligibility determinations for certain categories.
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