This is a credit for businesses that hire people from certain targeted groups. One targeted group consists of vocational rehabilitation referrals. These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Congress usually authorizes the WOTC (previously called the Targeted Jobs Tax Credit or TJTC) for a limited time period, and must reauthorize it frequently. Sometimes the Credit expires before Congress renews it, and then employers must wait for Congressional action to extend the Credit plus make it retroactive. Check with the Oklahoma Employment Security Commission for current information on the WOTC and how to take it. IRS Publication 334 (Tax Guide for Small Business) also covers WOTC. For detailed information go to the the Oklahoma Employment Security Commission on Work Opportunity Tax Credit..