This Training and Employment Guidance Letter (TEGL) 25-15, Change 1 clarifies the U.S. Department of Labor's policy on eligibility determinations for the new target group (see Section 6), changes the certification date from September 29, 2016, to September 28, 2016 (see Section 9), increases the number of days from 30 days to 90 days for employers to submit a needs letter (see Section 12), and extends the 90-day grace period for states to modify their automated systems and grants an additional 90-day grace period for State Workforce Agencies (SWAs) to accept certification requests on "previously OMB approved"forms (see Section 13). The remainder of this TEGL informs and provides procedural guidance to the State Workforce Agency (SWA), participating agencies, and Federal and State partners on the retroactive legislative reauthorization of all Work Opportunity Tax Credit (WOTC) target groups, the Empowerment Zones that expired on December 31, 2014, and the introduction of a new target group and new WOTC ETA Forms. This TEGL also provides procedural guidance to SWAs for processing and issuing determinations for all certification requests.