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Directive:

TRAINING AND EMPLOYMENT GUIDANCE LETTER NO. 10-04

Subject:
Work Opportunity Tax Credit (WOTC) and Welfare-to-Work Tax Credit (WtWTC) Guidance

Purpose:
To announce the reauthorization of the Work Opportunity Tax Credit and the Welfare-to-Work Tax Credit under the Working Families Tax Relief Act of 2004 (P.L. 108-311) and to transmit a policy clarification regarding acceptance and processing of certification requests for new hires who work in one state but received public assistance benefits in a different state.

To:
ALL STATE WORKFORCE AGENCIES
ALL STATE WORKFORCE LIAISONS
From:
EMILY STOVER DeROCCO
Assistant Secretary
Date:
November 29, 2004
Expiration Date:
Continuing





Text:
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Attachments:
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1. The Working Families Tax Relief Act of 2004 (P.L. 108-311), Section 303.



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