WOTC 104: Legal & Regulatory Framework for WOTC

This module introduces the legal foundation and regulatory structure that guide the Work Opportunity Tax Credit program. Learners will understand the roles played by federal agencies, state workforce agencies, and employers, as well as the oversight and compliance requirements that ensure the program is administered correctly. The video explains the statutory authority behind WOTC, the purpose of IRS forms, key deadlines, and the responsibilities employers must meet to maintain compliance. By the end of this lesson, learners will have a clear understanding of the rules that govern WOTC and the importance of following established procedures throughout the screening and certification process.