The Work Opportunity Tax Credit (WOTC) is a federal program designed to encourage employment of people who are disabled, have limited incomes, or face other challenges. Employers who hire individuals in one of nine specified target groups may be able to claim a WOTC tax credit, thereby reducing the amount they owe on their federal taxes. WOTC target groups include Supplemental Security Income (SSI) recipients, CalWORKS and long-term Temporary Aid to Needy Families (TANF) recipients, and participants in Vocational Rehabilitation and Ticket to Work Employment Network programs.