Pennsylvania employers cannot claim the proposed state Work Opportunity Tax Credit now. Rep. Joe Webster’s October 1, 2026, co-sponsorship memo describes a plan to introduce a credit of up to $2,400 for qualified employers, but says the proposal has not yet been submitted for introduction. The memo does not establish who would qualify or how the credit would be calculated.
What Pennsylvania’s proposed tax credit would do
Webster, who represents Pennsylvania House District 150, says he plans to introduce legislation creating a state credit based on the federal Work Opportunity Tax Credit (WOTC). The memo describes an employer tax credit—not a payment of up to $2,400 to a worker. Its wording, “up to $2,400,” gives a proposed maximum, not a guaranteed amount for each hire. [c001]
The memo gives veterans, people with disabilities, formerly incarcerated people, and people unemployed for long periods as examples of people who face barriers to employment. It does not provide a complete list of eligible groups, and these examples should not be treated as final eligibility rules. [c001]
Can employers claim the credit now?
No. The memo expressly says it “has not been submitted for introduction yet.” That means it is a proposal, not an introduced bill or an enacted tax credit. Employers should not assume they can claim it or change hiring, payroll, or tax filings based on the proposed $2,400 maximum. [c001]
The Tool Desk
Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →#1 Best Overall
What remains unknown about eligibility and the $2,400 maximum
The memo does not include bill text, a bill number, a start date, a full eligibility list, a calculation formula, or a fiscal estimate. It therefore does not establish whether the maximum would apply per qualifying employee, how employment duration would affect the amount, or what documentation employers would need. Those terms would need to be set out in legislation and any applicable state guidance.
How the proposal relates to federal WOTC
The proposed state credit is 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. Webster’s description of a Pennsylvania credit “based on” federal WOTC does not renew the federal credit or establish that Pennsylvania would adopt its eligibility groups or application rules. [c002]
Rank #2
- Ideal for Gifting
- Ideal for a bookworm
- Compact for travelling
Federal WOTC has covered employers hiring people from targeted groups. IRS examples include recipients of Temporary Assistance for Needy Families (TANF) or Supplemental Nutrition Assistance Program (SNAP), qualified veterans, and vocational rehabilitation referrals. These are federal examples only; the Pennsylvania memo does not say that all, or any specific subset, would qualify under the proposed state measure. [c003] [c004]
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 record does not establish that the bill became law or renewed federal WOTC. [c005]
Reporting the memo proposes
The memo outlines reporting and oversight provisions, but does not provide full operational rules:
- Employers would submit an annual report to the Pennsylvania Department of Labor and Industry, including the number of qualified employees and how long they had been employed.
- The department would send a report on participation to the General Assembly every two years.
Because the proposal has not been introduced, these are planned features in a co-sponsorship memo—not current employer reporting requirements. [c001]
Quick Recap
Best Value
- It can be a gift option
- Comes with secure packaging
- Helpful in various ways
Rank #4
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
