California Congressman Alan Lowenthal (D), has introduced new legislation to expand WOTC for small businesses who hire unemployed individuals:
If enacted, small businesses with 10-25 full-time employees would be able to qualify for a $4,000 per employee tax credit for up to two years under the Work Opportunity Tax Credit (WOTC). To qualify, the employees must be kept on payroll for at least one year, working at least 35 hours per week. Businesses must also show a net increase of at least 1 new employee per year in order to qualify for the credit.
While these types of stand-alone proposals do not typically gain traction, they nevertheless highlight the value of WOTC as a platform with existing infrastructure from which to build further policy initiatives.