Individuals hired from the following nine target groups may qualify an employer for the WOTC:
A. Qualified recipients of Temporary Assistance to Needy Families (TANF).
B. Qualified veterans receiving food stamps or qualified veterans with a service connected disability who:
- Have a hiring date which is not more than one year after having been discharged or released from active duty OR
- Have aggregate periods of unemployment during the one year period ending on the hiring date that equal or exceed six months.
C. Ex-felons hired no later than one year after conviction or release from prison.
D. Designated Community Resident - an individual between the ages of 18 to 40 on the hiring date who resides in an Empowerment Zone or Rural Renewal County.
E. Vocational rehabilitation referrals, including Ticket Holders with an individual work plan developed and implemented by an Employment Network.
F. Qualified summary youth ages 16 through 17 who reside in an Empowerment Zone.
G. Qualified food stamp recipients ages 18 through 40 on the hiring date.
H. Qualified recipients of Supplemental Security Income (SSI).
I. Long-term family assistance recipients.