The Work Opportunity Tax Credit (WOTC) benefits targeted workers and their employers. It helps workers become self-sufficient, by earning a steady income. The WOTC helps employers reduce the company’s income tax liability and lower their cost of doing business. The WOTC offers a tax credit to employers who hire targeted workers, such as designated community residents and summer youth employees.
A designated community resident is 18 to 39 years old and lives in a rural renewal county or empowerment zone. A summer youth employee is 16 or 17 years old, lives in an empowerment zone, and works between May 1 and September 15.
Map of Rural Renewal Counties & Empowerment Zones
Use the map below to determine whether your workers are designated community residents or summer youth employees.
How to Read This Map
Areas highlighted in red are rural renewal counties, and areas highlighted in blue are empowerment zones.
To view the legend, click input. From the legend, you can choose which areas you want to view by selecting or deselecting the checkboxes next to each zone.
To view a larger map, click crop_free. The map will open in Google Maps. From here, you can click search to type in your employee’s address. You will be able to see whether your employee lives in an empowerment zone or rural renewal county.