WOTC: Processing 2014 Certification Requests
In light of the retroactive renewal of WOTC as part of the Tax Increase Prevention Act of 2014, the Department of Labor has issued internal guidance to the State Workforce Agencies on processing of 2014 certification requests. The guidance instructs the Workforce Agencies to begin making determinations for all certification requests for hire dates in 2014 that were filed in a timely manner. The guidance specifically notes the following:
Processing Certifications Received in 2014
The retroactive extension granted by P.L. 113-295applies to new hires that began to work for an employer on or after December 31, 2013, and before January 1, 2015. State Workforce Agencies (SWAs) may issue final determinations for all timely filed certification requests for new hires that began to work before January 1, 2015.
- For SWAs that processed all certification requests received during the hiatus:
SWAs that processed most or all of the certifications received during the 2014 hiatus can issue all those certifications and denials to employers or their representatives.
- For SWAs that received and filed, but did not process, all certification requests received during the hiatus:
SWAs that received and filed timely submitted certifications requests during the 2014 hiatus can process and conduct all required eligibility determination activities for those certifications requests, and can issue final certifications and denials to employers or their representatives.
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