Targeted Jobs Tax Credit: Employer Actions to Recruit, Hire, and Retain Eligible Workers Vary
HRD-91-33
Published: Feb 20, 1991. Publicly Released: Feb 20, 1991.
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Highlights
Pursuant to a congressional request, GAO reviewed the Targeted Jobs Tax Credit (TJTC) program, focusing on: (1) characteristics of employers who used the program and the individuals they claimed tax credits for; (2) efforts employers made to identify, hire, or retain eligible workers; and (3) differences in the participants' earnings before and after their involvement in the program.
Recommendations
Matter for Congressional Consideration
| Matter | Status | Comments |
|---|---|---|
| If Congress wishes that a higher proportion of employers using the TJTC program take special actions that benefit members of the targeted groups, it should modify the program by imposing new requirements. For example, program requirements might involve employer outreach efforts to eligible populations, prescreening to determine eligibility prior to hiring decisions, or providing additional training or supervision to eligible workers to increase the likelihood of retention. | Congress is currently considering legislation to extend the TJTC indefinitely. However, the current proposals do not contain any new requirements that employers must meet to qualify for the tax credit. |
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Disadvantaged personsEmployment assistance programsHiring policiesIncome statisticsPersonnel recruitingState-administered programsTax creditWage surveysWorkersEmployment opportunities