Who qualifies for the WOTC/Hurricane Credit?
• Any individual who on August 28, 2005 had a principal place of abode/residence in the disaster area, and is hired at a business which is located in the disaster area. This credit is available for the next two years. • Any individual who on August 28, 2005 had a principal place of abode/residence in the disaster area, who is displaced from their residence by Hurricane Katrina, and is hired during the period beginning on August 28, 2005 to December 31, 2005. • Retention Credit available to business that retained employees who were on the payroll as of the date of the hurricane. The business must be in the disaster area and have been inoperable for at least one day during the period of August 28, 2005 and December 31, 2005. The employee must have lived in the disaster area on August 28, 2005. Only wages paid during the time the business was inoperable and before January 1, 2006 are eligible.
