Assistance Listing 17.271
Work Opportunity Tax Credit Program (WOTC)
LABOR, DEPARTMENT OF · Employment and Training Administration
Assistance Listing 17.271, “Work Opportunity Tax Credit Program (WOTC),” is a federal program administered by LABOR, DEPARTMENT OF. It provides grant assistance. GrantsJunction currently tracks 0 open, 0 forecasted and 0 closed opportunities under this listing. The agency reported $21M in obligations for fiscal year 2025.
Program objective
This federal tax credit was designed to help individuals from certain targeted groups who consistently face significant barriers to employment move from economic dependency to self-sufficiency. Businesses are encouraged to hire targeted group members in order to claim the tax credit against wages paid to eligible new hire(s) during their first year of employment. WOTC joins other workforce programs that incentivize workplace diversity and facilitate access to good jobs for American workers.
As published in the SAM.gov Assistance Listing.
Current opportunities under 17.271
No open or forecasted opportunities are currently posted under this listing. Programs often post notices on an annual cycle — see recently closed opportunities below for timing.
Eligible applicants (program level)
- U.S. Territory (or Possession) Government (including freely-associated states)
- U.S. State Government (including the District of Columbia)
States (not individuals), the District of Columbia, the U.S. Virgin Islands, and Puerto Rico. The "designated local agency," also known as the State Workforce Agency (SWA), is the designated state employment security agency (established in accordance with the Wagner-Peyser Act of June 6, 1933, as amended (29 U.S.C. 49–49n)) authorized to administer the WOTC.
Intended beneficiaries: U.S. Territory (or Possession) Government (including freely-associated states) and U.S. State Government (including the District of Columbia).
Program-level eligibility from SAM.gov. Each funding notice sets its own requirements.
Reported obligations by fiscal year
Historical data · not a predictionRange and average of financial assistance (from the listing): After allocating $36,000 to the U.S. Virgin Islands, ETA distributes the remaining funds to state grantees (SWAs) by administrative formula with a $79,131 minimum allotment. For Fiscal Year (FY) 2024 allotments, grants to states ranged from $79,131 to $2,338,208. FY 2024 'Backlog Reduction and System Modernization Awards' (for select states) ranged from $100,000 to $300,000.
Source: SAM.gov Assistance Listing 17.271. Hatched bars are agency estimates. These totals do not indicate approval rates.Frequently asked questions
What is ALN 17.271?
17.271 is the Assistance Listing Number for “Work Opportunity Tax Credit Program (WOTC).” Assistance Listing Numbers (formerly CFDA numbers) identify federal assistance programs; individual grant opportunities reference the listing they are funded under.
Who can apply under ALN 17.271?
The SAM.gov listing names these applicant types: U.S. Territory (or Possession) Government (including freely-associated states) and U.S. State Government (including the District of Columbia). Each funding notice under the program sets its own eligibility, so check the specific opportunity.
How much funding does 17.271 provide?
The agency reported $20,985,000 in obligations for FY2025 in the SAM.gov Assistance Listing. These are program-wide totals reported by the agency, not a prediction of future awards.