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FY 2022 WOTC second continuing-resolution allotments, Change 1
Summary ETA gave state workforce agencies an additional $3,900,335 in FY 2022 Work Opportunity Tax Credit administration funds under a second continuing resolution. It listed state allotments and set a 30-day grant application period. Change 2 later announced full-year funds and backlog awards without rescinding this change.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
TEGL No. 03-21, Change 1
Date issued
December 27, 2021
Status
Active
ETA lists this change as active. It prints an expiration date of Continuing and no rescissions; later Change 2 announced additional FY 2022 funds.
Status last verified October 24, 2026
Topics
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About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
CLASSIFICATION
EMPLOYMENT AND TRAINING ADMINISTRATION WOTC
ADVISORY SYSTEM CORRESPONDENCE SYMBOL
U.S. DEPARTMENT OF LABOR OWI
Washington, D.C. 20210 DATE
December 27, 2021
ADVISORY: TRAINING AND EMPLOYMENT GUIDANCE LETTER NO. 3-21,
CHANGE 1
TO: STATE WORKFORCE AGENCIES
STATE WORKFORCE ADMINISTRATORS
WORK OPPORTUNITY TAX CREDIT COORDINATORS
FROM: ANGELA HANKS
Acting Assistant Secretary
SUBJECT: Change 1 to Training and Employment Guidance Letter No. 3-21, Work
Opportunity Tax Credit (WOTC) Initial Funding Allotments for Fiscal Year
2022
1. Purpose. This Change 1 to Training and Employment Guidance Letter (TEGL) No. 3-21
conveys additional Fiscal Year (FY) 2022 WOTC funding allotments and application
requirements for State Workforce Agencies (SWAs) based on funding appropriated through a
continuing resolution (CR) through February 18, 2022. The rest of TEGL No. 3-21 remains
the same.
2. Action Requested. Grantees must meet the application requirements detailed in section 4
within 30 calendar days from the date of this TEGL issuance.
3. Summary and Background.
a. Summary – On November 15, 2021, the Employment and Training Administration
(ETA) issued TEGL No. 3-21, which announced the initial WOTC funding
allotments of $3,240,420 under the Extending Government Funding and Delivering
Emergency Assistance Act, 2022 (Public Law 117-43). On December 3, 2021, the
Further Extending Government Funding Act of 2022 (P.L. 117-70) became law,
providing a second continuing resolution (CR) through February 18, 2022. This
Change 1 announces additional FY 2022 WOTC allotments under the second CR in
the amount of $3,900,335. The state allotment amounts are listed in Attachment I,
“Work Opportunity Tax Credit Fiscal Year 2022 Funding under Continuing
Resolution #2.” Once Congress authorizes final appropriations, or a third CR for FY
2022, ETA will publish a Change 2 to this TEGL, to announce the full-year
allotments and state balances, or additional CR funding. If applicable, ETA will also
announce any additional funding appropriated to reduce processing backlogs and
assist states in adopting or modernizing information technology for processing
RESCISSIONS EXPIRATION DATE
None Continuing
certification requests. ETA requests that SWAs submit applications for funding as
allotted in Attachment I to this TEGL.
b. Background – The WOTC is set forth under section 51 of the Internal Revenue Code
of 1986 (Code) and is effective until December 31, 2025 under Section 113 of
Division EE, Title 3 -- Consolidated Appropriations Act, 2021 (P.L. 116-260). The
U.S. Department of the Treasury, through the Internal Revenue Service (IRS),
administers all tax-related provisions and requirements of the Federal tax credit. The
U.S. Department of Labor, through ETA, awards grants to states for administration of
the WOTC.
4. Details. States must enter the state allotment amount (provided in Attachment I) on their SF-
424 Form, Application for Federal Assistance (OMB Control No. 4040-0004), as their
request for additional FY 2022 funding.
While under a continuing resolution, incremental allotments to states are based on the prior
fiscal year’s allotment percentage. Once Congress passes a full-year appropriation, ETA will
allocate $20,000 to the Virgin Islands, and distribute the remaining funds to the SWAs by
administrative formula with a $66,000 minimum allotment and a 95 percent stop-loss/120
percent stop-gain from the previous year allotment-share percentage. The administrative
formula is calculated as follows:
a. 50 percent is based on each state’s relative share of total WOTC certifications issued
from October 1, 2020 through September 30, 2021;
b. 30 percent is based on each state’s relative share of the Civilian Labor Force averages for
the 12-month period from October 1, 2020 through September 30, 2021; and
c. 20 percent is based on each state’s relative share of adult recipients of Temporary
Assistance for Needy Families averages from October 1, 2019 through September 30,
2020.
Application Requirements for FY 2022 Funding. ETA requires grantees to submit an
electronically signed copy of the SF-424 Form through Grants.gov for funding opportunity
number ETA-WOTC-TEGL-03-21-C1 at https://www.grants.gov, within 30 calendar days
from the issuance date of this TEGL. The official, electronically signed SF-424 Form must
reflect the state amount listed in Attachment I for the requested estimated funding total in
item #18, and the Catalog of Federal Domestic Assistance Number 17.271 for item #11.
Each applicant must have a Dun and Bradstreet Data Universal Numbering System (DUNS)
number available and it must be registered with the System for Award Management (SAM)
at https://www.sam.gov, before submitting an application. To submit the required
documents, applicants must follow the “Apply for Grants” link on Grants.gov and download
the links for the grant application package. For this grant opportunity, applicants should not
follow the “Find Grants” link, as this is not a competitive funding opportunity. If applicants
encounter a problem with Grants.gov and do not find an answer in any of the other available
resources, they should call 1-800-518-4726 or 1-606-545-5035 to speak to a Customer
Support Representative or send an email to [email protected]. Please note: Effective June
2017, applicants can no longer access SAM using Internet Explorer (IE) web browser
versions older than IE11.
General Administration. SWAs are responsible for using the FY 2022 CR #2 funding
allotment to conduct WOTC activities outlined in the WOTC Statement of Work. See
Attachment II of TEGL No. 3-21, WOTC Initial Funding Allotments for Fiscal Year 2022,
for the Work Opportunity Tax Credit (WOTC) Statement of Work, available here:
https://wdr.doleta.gov/directives/corr_doc.cfm?docn=3188.
Reporting Requirements.
a) Quarterly Financial Report – SWAs must report fiscal expenditures quarterly using
ETA Form 9130. Financial reports are due no later than 45 days following the end of
each quarter. Timely submission of these reports is important to ensure proper
accounting of funds.
b) Quarterly Performance Report – SWAs must use the web-based Enterprise Business
Support System (EBSS) Tax Credit Reporting System to report quarterly activities and
outcomes using ETA Form 9058. Performance reports are due no later than 45 days
following the end of each quarter. Timely submission of these reports is important for
administration purposes.
5. Inquiries. Please direct inquiries to the appropriate Regional WOTC Coordinator listed on
the WOTC website at https://www.dol.gov/agencies/eta/wotc/contact/regional-offices.
6. References.
• Section 51 of the Internal Revenue Code of 1986, as amended
(https://uscode.house.gov/view.xhtml?path=/prelim@title26/subtitleA/chapter1/subchapt
erA/part4/subpartF&edition=prelim);
• P.L. 117-43 -- Extending Government Funding and Delivering Emergency Assistance
Act of 2022 (https://www.congress.gov/117/plaws/publ43/PLAW-117publ43.pdf); and
• P.L. 117-70 -- Further Extending Government Funding Act of 2022
(https://www.congress.gov/117/plaws/publ43/PLAW-117publ43.pdf).
7. Attachment(s).
Attachment I: Work Opportunity Tax Credit Fiscal Year 2022 Funding under Continuing
Resolution #2
Attachment I
Work Opportunity Tax Credit
Fiscal Year 2022 Funding under Continuing Resolution #2
CR # 2
12/04/21 to 02/18/22
State (38.63%)
Total $3,900,335
Alabama 59,600
Alaska 13,926
Arizona 63,735
Arkansas 30,239
California 529,894
Colorado 62,235
Connecticut 26,535
Delaware 14,987
District of Columbia 13,926
Florida 184,374
Georgia 112,666
Hawaii 13,926
Idaho 16,711
Illinois 165,090
Indiana 63,884
Iowa 51,149
Kansas 27,190
Kentucky 82,729
Louisiana 61,229
Maine 15,240
Maryland 74,472
Massachusetts 77,873
Michigan 134,346
Minnesota 55,197
Mississippi 45,969
Missouri 88,520
Montana 13,926
Nebraska 31,183
Nevada 29,005
New Hampshire 13,926
New Jersey 71,300
New Mexico 30,546
New York 224,791
North Carolina 105,944
North Dakota 13,926
Ohio 155,641
Oklahoma 60,862
Oregon 55,940
Pennsylvania 166,136
Puerto Rico 16,703
Rhode Island 16,711
South Carolina 56,236
South Dakota 13,926
Tennessee 152,846
Texas 257,982
Utah 22,431
Vermont 13,926
Virginia 88,449
Washington 83,844
West Virginia 27,674
Wisconsin 72,693
Wyoming 13,926
Virgin Islands 4,220
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