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Pennsylvania state Rep. Joe Webster is proposing a state Work Opportunity Tax Credit that could offer qualified employers a credit of up to $2,400. It is not available to claim: Webster’s October 1, 2026, co-sponsorship memo says the proposal has not yet been submitted for introduction.
What is Pennsylvania proposing?
Webster, who represents House District 150, circulated a co-sponsorship memo describing a state tax credit based on the federal Work Opportunity Tax Credit (WOTC). The memo says the measure would let qualified employers receive up to $2,400. That is a proposed maximum employer tax credit—not a payment to a worker—and the memo does not specify how the amount would be calculated.
The memo describes the goal as helping people who face barriers to employment find and keep jobs. It gives veterans, people with disabilities, formerly incarcerated people and people unemployed for long periods as examples. Those examples are not a confirmed eligibility list.
Can employers claim the credit now?
No. The memo states, “This document has not been submitted for introduction yet.” There is no bill number or introduced bill text to follow, and the proposal is not an enacted credit. Employers cannot claim it based on the memo.
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The memo does not set a start date, provide a complete list of qualifying workers, explain the credit formula or include a fiscal estimate. Those details remain unsettled unless and until legislation is introduced with rules specifying them.
How is the proposal different from federal WOTC?
The Pennsylvania idea is a prospective state measure, separate from the federal program. The IRS says federal WOTC does not apply to employees who begin work after December 31, 2025, and that Form 8850 is no longer in use. The memo’s phrase “based on” federal WOTC does not renew the federal credit or establish that Pennsylvania would adopt the federal eligibility rules.
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Federal WOTC has covered employers hiring people from targeted groups. IRS examples include some recipients of Temporary Assistance for Needy Families (TANF) or Supplemental Nutrition Assistance Program (SNAP), qualified veterans, and vocational rehabilitation referrals. These federal categories are background, not evidence that the state proposal would cover the same groups.
A separate federal proposal, H.R. 6231, the Improve and Enhance the Work Opportunity Tax Credit Act, was introduced on November 20, 2025, and referred to the House Committee on Ways and Means. That legislative record does not establish that it became law or renewed federal WOTC.
What reporting would the proposal require?
Webster’s memo proposes that employers file an annual report with the Pennsylvania Department of Labor and Industry stating how many qualified employees they had and how long those employees had been employed. The department would then send a participation report to the General Assembly every two years.
The memo outlines those reporting intervals but does not provide the proposed reports’ forms, deadlines, enforcement provisions or other administrative details.
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What to watch for next
- Introduction: A filed bill would establish whether the proposal advances beyond the co-sponsorship stage and provide text to evaluate.
- Eligibility and calculation: Bill language would need to define qualifying employers and workers, explain how the credit is calculated and clarify how the proposed $2,400 maximum applies.
- Timing and administration: Any start date, application or certification process, filing requirements and reporting rules would need to be set out before employers could determine how to use a credit.
Until legislation is introduced and enacted, the memo describes a proposal—not a tax benefit employers can claim. The Pennsylvania General Assembly’s legislative site is the place to look for a filed bill; the IRS WOTC page provides federal program status.
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