Before anyone builds a business case on the number everyone quotes: the Work Opportunity Tax Credit lapsed on 31 December 2025 and has not been reauthorized.
WOTC. Expired for new hires on 31 December 2025. Extension bills are pending with bipartisan support, but nothing has passed. State workforce agencies still accept and date-stamp Form 8850 within the 28-day window but cannot certify. It has lapsed and been restored retroactively before, so filing preserves the claim. Note that the IRS and DOL program pages still read as though it is live.
VA Special Employer Incentive. Through Veteran Readiness and Employment, VA can reimburse as much as 50 percent of salary for up to six months, plus instruction costs and necessary equipment, with accommodations at no cost to you. VA's fact sheet carries a June 2020 date, so confirm with a VR&E employment coordinator before budgeting against it.
VEVRAA is still law, still enforced by OFCCP. The proposal to move it to VETS was in the FY2026 budget request and Congress did not adopt it. Benchmark 5.1 percent effective 30 July 2025, coverage threshold now 200,000 dollars. Worth noting: Executive Order 11246 was revoked and Section 503's self-identification and 7 percent goal come off effective 21 September 2026. VEVRAA survived because Congress passed it as a statute.
Not tax or legal advice. Confirm with your tax advisor, your state workforce agency, and OFCCP. Sources: IRS WOTC page and Form 5884 instructions · CRS R43729 · VA VR&E employer resources and SEI fact sheet · DOL OFCCP VEVRAA