The WOTC is available to private-for-profit employers who hire from specific targeted groups of people that have in the past experienced difficulty in securing employment. Work Opportunity allows maximum credits for the first year of employment of $4,800 for the disabled veteran target group, $4,000 for a long-term TANF (temporary assistance for needy families) recipient, $1,200 for summer youth and $2,400 for all other target groups. Work Opportunity also allows an additional credit of $5,000 for a long-term TANF recipient employed for a second year.

Information for employers is available from the Michigan Department of Licensing and Regulatory Affairs