The IRS released Notice 2016-22 (click here for PDF of notice) which provides guidance and transition relief on the Work Opportunity Tax Credit (WOTC) as part of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). The PATH Act extends the WOTC through December 31, 2019 for taxable employers that hire members of a targeted group and for qualified tax-exempt organizations described in § 501(c) of the Code that hire qualified veterans. For additional information, please refer to https://www.irs.gov/businesses/small-businesses-self-employed/work-opportunity-tax-credit-1