ValueGenerally 40% of first $6,000 of first-year wages (up to $2,400) per eligible hire; up to $9,600 for certain veteran categories; up to $9,000 over 2 years for long-term TANF recipients
DeadlinesStatutory authorization lapsed 12/31/2025 — hires starting in 2026 earn no credit unless Congress reauthorizes (retroactive extension historically common); Form 8850 still due to state workforce agency within 28 days of each start date
RequirementsHire from certified target groups (veterans, SNAP recipients, long-term unemployed, ex-felons, vocational rehab referrals, etc.); pre-screening Form 8850 within 28 days of start; state workforce agency certification; claim via Form 5884
Caveatsin hiatus: SWAs accept and log 2026-start certification requests but issue no determinations until reauthorization; 2025-start hires still claimable; several extension bills pending as of mid-2026 — do not book 2026 credits until enacted
Last verified2026-08-23