| The Workers with Disabilities Employment Tax Credit Program (WETC) was enacted to provide New York State employers an incentive to hire individuals with disabilities into the New York workforce. It provides an additional incentive beyond that provided by the Federal Work Opportunity Tax Credit Program (WOTC). The credit is bankable and may be used anytime within 15 years of the date it is earned.
| to be eligible, an employee must: |
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Meet the eligibility requirements for certification for the Work Opportunity Tax Credit (WOTC) as a vocational rehabilitation referral who is certified by the New York State Education Department's Office of Vocational and Educational Services for Individuals with Disabilities
(VESID), or the Office of Children and Family Services' Commission for the Blind and Visually Handicapped (CBVH). |
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Have worked on a full-time basis for at least 180 days or 400 hours during the year of qualifying wages; and |
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Have begun employment on or after January 1, 1997. |
The tax credit is 35% of the first $6,000 in qualified first year wages earned by the employee. This applies to services rendered during the one year period beginning with the day the employee begins work. However, if the Federal Work Opportunity Tax Credit is in effect, the amount of the New York State credit is 35% of the first $6,000 in qualified second year wages earned by the employee. The maximum amount of the credit is $2,100.
To begin the process, contact the VESID office in your area.
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