If the federal Work Opportunity Tax Credit (WOTC) program is not reauthorized by Congress by January 1, 2026, the Oklahoma State Workforce Agency will continue to accept WOTC applications submitted in accordance with federal timelines. Applications received during a lapse in authorization will be retained in our system; however, eligibility determinations and certifications cannot be issued until the program is reauthorized. Employers should continue to complete required WOTC forms at the time of hire and submit applications within 28 days of the employee’s start date.

Additional updates will be posted as federal guidance becomes available.