
No. I am not thinking about ice cream. Well, maybe I am. But with all this talk about the Work Opportunity Tax Credit program, one wonders…. “Has the life of this program always been so volatile?”
“Why, yes,” you say, “it has.”
WOTC is currently slated to expire on December 31, 2011. A quick review of WOTC’s legislative history, however, demonstrates that it has already expired and been renewed 8 times since its creation in 1996. The New Hampshire Employment Security Department once published a convenient history of the program’s history. I summarize the following from their document. (I’m sorry I can’t give you a link – I think the link has long since died.)

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