WOTC Target Groups: Long-Term Family Assistance Recipient

Target Group Name
Long-Term Family Assistance Recipient

Target Group Definition
A member of a family who has received TANF for at least the last 18 consecutive months ending on the hire date; OR for any 18 months beginning after 8/5/97, and was hired within two years of the 18th month; OR stopped being eligible for TANF payments within the last 2 years because federal or state law limited the maximum time those payments could be made. (This was formerly known as Welfare-to-Work.)

Maximum Amount of Credit

1st year: 40% of Qualifying Wages for those new hires employed at least 400 hours; 25% of Qualifying Wages for those new hires employed between 120 and 399 hours.
2nd year: 50% of Qualifying Wages for those new hires employed at least 400 hours; 25% of Qualifying Wages for those new hires employed between 120 and 399 hours.

Length of Credit
Two Years

Qualifying Wages Capped At

$10,000