Work Opportunity Tax Credit program (policy and guidance)
E299494
The Work Opportunity Tax Credit program is a federal tax incentive that encourages employers to hire individuals from targeted groups who face significant barriers to employment.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Work Opportunity Tax Credit | 1 |
| Work Opportunity Tax Credit program (policy and guidance) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T2797467 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Work Opportunity Tax Credit program (policy and guidance) Context triple: [Employment and Training Administration, administers, Work Opportunity Tax Credit program (policy and guidance)]
-
A.
Working Tax Credit
Working Tax Credit was a UK government benefit that provided financial support to low-income workers before being largely superseded by Universal Credit.
-
B.
New Markets Tax Credit Program
The New Markets Tax Credit Program is a U.S. federal initiative that incentivizes private investment in low-income communities by offering tax credits to investors in qualified community development projects.
-
C.
Personal Responsibility and Work Opportunity Reconciliation Act of 1996
The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 is a landmark U.S. welfare reform law that overhauled federal assistance programs by imposing work requirements, time limits on benefits, and greater state control over welfare policy.
-
D.
Workforce Innovation and Opportunity Act (rehabilitation provisions)
The Workforce Innovation and Opportunity Act (rehabilitation provisions) is a U.S. federal law framework that modernizes and governs vocational rehabilitation and related disability employment services to help individuals with disabilities prepare for, obtain, and retain competitive integrated employment.
-
E.
Comprehensive Employment and Training Act amendments
The Comprehensive Employment and Training Act amendments were legislative updates in the 1970s that expanded and refined federal job training and employment programs for unemployed and disadvantaged workers in the United States.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Work Opportunity Tax Credit program (policy and guidance) Target entity description: The Work Opportunity Tax Credit program is a federal tax incentive that encourages employers to hire individuals from targeted groups who face significant barriers to employment.
-
A.
Working Tax Credit
Working Tax Credit was a UK government benefit that provided financial support to low-income workers before being largely superseded by Universal Credit.
-
B.
New Markets Tax Credit Program
The New Markets Tax Credit Program is a U.S. federal initiative that incentivizes private investment in low-income communities by offering tax credits to investors in qualified community development projects.
-
C.
Personal Responsibility and Work Opportunity Reconciliation Act of 1996
The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 is a landmark U.S. welfare reform law that overhauled federal assistance programs by imposing work requirements, time limits on benefits, and greater state control over welfare policy.
-
D.
Workforce Innovation and Opportunity Act (rehabilitation provisions)
The Workforce Innovation and Opportunity Act (rehabilitation provisions) is a U.S. federal law framework that modernizes and governs vocational rehabilitation and related disability employment services to help individuals with disabilities prepare for, obtain, and retain competitive integrated employment.
-
E.
Comprehensive Employment and Training Act amendments
The Comprehensive Employment and Training Act amendments were legislative updates in the 1970s that expanded and refined federal job training and employment programs for unemployed and disadvantaged workers in the United States.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
employment tax credit
ⓘ
federal tax incentive program ⓘ |
| administeredBy |
Internal Revenue Service
ⓘ
U.S. Department of Labor ⓘ
linked to:
United States Department of Labor
|
| appliesTo |
certain tax-exempt organizations for qualified veterans
ⓘ
employees who begin work during periods when the credit is authorized by Congress ⓘ private for-profit employers ⓘ |
| basedOn | qualified first-year wages of eligible employees ⓘ |
| benefits | federal income tax credit for employers ⓘ |
| carrybackRule | unused credit may generally be carried back one year ⓘ |
| carryforwardRule | unused credit may generally be carried forward up to 20 years ⓘ |
| certificationAgency | State Workforce Agency ⓘ |
| complianceRisk | loss of credit if certification or filing deadlines are not met ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| creditComputation | percentage of qualified wages up to statutory caps ⓘ |
| deadline | Form 8850 must generally be submitted within 28 days of the employee’s start date ⓘ |
| eligibilityCondition |
employee must be a new hire
ⓘ
employee must not have previously worked for the employer ⓘ employee must work a minimum number of hours to generate credit ⓘ |
| employerBenefit | reduces federal income tax liability ⓘ |
| employerObligation | retain documentation supporting employee’s targeted group status ⓘ |
| formUsed |
IRS Form 8850
ⓘ
U.S. Department of Labor ETA Form 9061 ⓘ U.S. Department of Labor ETA Form 9062 ⓘ
linked to:
U.S. Department of Labor ETA Form 9061
|
| guidanceIssuedBy |
Internal Revenue Service through notices and instructions
ⓘ
U.S. Department of Labor Employment and Training Administration ⓘ
linked to:
United States Department of Labor
|
| interaction | subject to general business credit limitations ⓘ |
| legalForm | nonrefundable tax credit ⓘ |
| maximumCredit | varies by target group and wages ⓘ |
| policyGoal |
incentivize workforce diversity and inclusion
ⓘ
reduce unemployment among individuals facing barriers to employment ⓘ |
| purpose | encourage employers to hire individuals from targeted groups who face significant barriers to employment ⓘ |
| relatedConcept | general business credit ⓘ |
| relatedProgram | other federal and state hiring incentive programs ⓘ |
| requires |
certification that new hire is a member of a targeted group
ⓘ
coordination with payroll and tax reporting systems ⓘ submission of IRS Form 8850 to State Workforce Agency ⓘ |
| statutoryAuthority | Internal Revenue Code section 51 ⓘ |
| targetGroup |
Supplemental Nutrition Assistance Program (SNAP) recipients
ⓘ
linked to:
Supplemental Nutrition Assistance Program
Supplemental Security Income (SSI) recipients ⓘ Temporary Assistance for Needy Families (TANF) recipients ⓘ designated community residents ⓘ long-term family assistance recipients ⓘ qualified ex-felons ⓘ qualified long-term unemployment recipients ⓘ qualified veterans ⓘ vocational rehabilitation referrals ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Work Opportunity Tax Credit program (policy and guidance) Description of subject: The Work Opportunity Tax Credit program is a federal tax incentive that encourages employers to hire individuals from targeted groups who face significant barriers to employment.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
Employment and Training Administration
→
administers
→
Work Opportunity Tax Credit program (policy and guidance)
ⓘ
subject linked to:
Employment and Training Administration (historically, for some functions)
linked to: Work Opportunity Tax Credit program (policy and guidance)