EMPLOYMENT TAX

Notice 2016–22, page 488. Notice 2016–22 provides employers with transition relief and guidance on the amendment and extension of the Work Opportunity Tax Credit (WOTC) by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). Specifically, the notice provides employers with transition relief with respect to the 28-day deadline for requesting certifications from a designated local agency (DLA) for individuals (other than qualified long-term unemployment recipients) hired on or after January 1, 2015 and on or before May 31, 2016. The notice also provides employers with guidance on the new qualified long-term unemployment recipient targeted group, and transition relief with respect to qualified long-term unemployment recipients hired on or after January 1, 2016 and on or before May 31, 2016.