Hiring Incentives for Business
Work Opportunity Tax Credit (WOTC)
WOTC reduces an employer’s cost of doing business and require little paperwork. Helping those most in
need find and retain jobs, and gain on-the-job experience, benefits all employers and increase America’s
economic growth and productivity.
WOTC is a federal income tax credit that
provides an incentive for private for profit employers to hire individuals of certain target groups, which
have traditionally faced significant barriers to employment.
On-the-Job Training (OJT) Hiring Initiative
On the Job Training (OJT) provides reimbursements to employers to help compensate
for the costs associated with training and loss of production for newly hired employees.
Division of Vocational Rehabilitation (DVR) Initiatives
Recruitment, Retention, Results brochure
OJT Hiring Initiative
DVR OJT Hiring Initiative can cover 50% of the salary and fringe expenses of a qualified DVR
job seeker with a disability hired by your company for up to 90 days.
Disability Access Credit (IRS Code Section 44)
- Available to small businesses for expenses paid or incurred to comply with the
Americans with Disabilities Act.
- The small business must have 30 or fewer full-time employees
or have revenues below $1,000,000.
- 50% of the expense over $250 and not exceeding $10,250 is applicable.
The credit may not exceed $5,000 annually.
Barrier Removal Deduction (IRS Code Section 190)
- Available to make facilities or public transportation vehicles more accessible.
- The deduction is up to $15,000 annually. Amounts over $15,000 may be depreciated.