Programs › 17.271
Assistance listing · 17.271
Work Opportunity Tax Credit Program (WOTC)
Federal financial assistance obligated under listing 17.271, the organisations that receive it and where it goes.
USAspending caveat. Figures are obligations reported by federal agencies to USAspending.gov, not payments. In USAspending's words: "An outlay occurs when federal money is actually paid out, not just promised to be paid ('obligated')." "Every agency has a Senior Accountable Official who must officially certify that the quarterly financial data submitted by their agency is accurate and complete." "If there are any discrepancies in procurement data, FPDS is the authoritative source." Contract data for the Department of Defense and the U.S. Army Corps of Engineers is published with a 90-day delay. Data loaded 30 Sep 2026.
Federal agencies obligated $21M in awards under assistance listing 17.271, Work Opportunity Tax Credit Program (WOTC) , in FY2025, and $96M over the five fiscal years since FY2022; the program ranks 841 of 1056 on this site.
Obligations were about level on FY2024 ($21M), with $15M so far in FY2026.
The largest recipient organisations by the value of $1.0M-plus awards since FY2022 were State of California Employment Development Department ($7.5M), Texas Workforce Commission ($5.9M) and Department of Labor New York ($2.2M).
By place of performance, the most money went to CA, TX and NY.
Obligations by fiscal year
Compared with the largest program FY2025
| Measure | This program | Grants to States for Medicaid | All assistance |
|---|---|---|---|
| Obligations, FY2025 | $21M | $666B | $4.5T |
| Five-year total | $96M | $3.2T | $21T |
| Share of all assistance obligations, five years | 0% | 15.2% | 100% |
Largest recipients $1.0M+ award value since FY2022
| # | Organisation | Awards | Award value |
|---|---|---|---|
| 1 | State of California Employment Development Department | 3 | $7.5M |
| 2 | Texas Workforce Commission | 4 | $5.9M |
| 3 | Department of Labor New York | 2 | $2.2M |
Awarding agencies $1.0M+ awards
Where the money goes
Largest awards since FY2022
| Recipient | Awarding agency | Type | Award value | Begun | Place | Record |
|---|---|---|---|---|---|---|
| State of California Employment Development Department | Department of LaborEmployment and Training Administration | GrantFormula Grant (a) | $2.7M | 11 Jan 2023 | CA | USAspending |
| State of California Employment Development Department | Department of LaborEmployment and Training Administration | GrantFormula Grant (a) | $2.4M | 7 Jan 2022 | CA | USAspending |
| State of California Employment Development Department | Department of LaborEmployment and Training Administration | GrantFormula Grant (a) | $2.3M | 27 Feb 2025 | CA | USAspending |
| Texas Workforce Commission | Department of LaborEmployment and Training Administration | GrantFormula Grant (a) | $1.7M | 7 Jan 2022 | TX | USAspending |
| Texas Workforce Commission | Department of LaborEmployment and Training Administration | GrantFormula Grant (a) | $1.5M | 22 Dec 2023 | TX | USAspending |
| Texas Workforce Commission | Department of LaborEmployment and Training Administration | GrantFormula Grant (a) | $1.4M | 28 Feb 2025 | TX | USAspending |
| Texas Workforce Commission | Department of LaborEmployment and Training Administration | GrantFormula Grant (a) | $1.3M | 12 Jan 2023 | TX | USAspending |
| Department of Labor New York | Department of LaborEmployment and Training Administration | GrantFormula Grant (a) | $1.1M | 16 Jan 2025 | NY | USAspending |
| Department of Labor New York | Department of LaborEmployment and Training Administration | GrantFormula Grant (a) | $1.1M | 7 Jan 2022 | NY | USAspending |
Other programs numbered 17.xxx
- 17.225 Unemployment Insurance $15B
- 17.278 WIOA Dislocated Worker Formula Grants $5.4B
- 17.259 WIOA Youth Activities $4.5B
- 17.258 WIOA Adult Program $4.4B
- 17.207 Employment Service/Wagner-Peyser Funded Activities $3.6B
- 17.235 Senior Community Service Employment Program $1.9B
- 17.801 Jobs for Veterans State Grants $876M
- 17.285 Registered Apprenticeship $854M
- 17.270 Reentry Employment Opportunities $594M
- 17.503 Occupational Safety and Health State Program $581M
- 17.277 WIOA National Dislocated Worker Grants / WIA National Emergency Grants $466M
- 17.289 Community Project Funding/Congressionally Directed Spending $457M
- 17.264 National Farmworker Jobs Program $455M
- 17.274 YouthBuild $450M
- 17.401 International Labor Programs $395M
- 17.002 Labor Force Statistics $367M
- 17.504 Consultation Agreements $309M
- 17.805 Homeless Veterans’ Reintegration Program $257M
- 17.280 WIOA Dislocated Worker National Reserve Demonstration Grants $242M
- 17.265 Native American Employment and Training $228M
- 17.261 Workforce Data Quality Initiative (WDQI) $208M
- 17.268 H-1B Job Training Grants $191M
- 17.273 Temporary Labor Certification for Foreign Workers $113M
- 17.720 Disability Employment Policy Development $88M
Questions and answers
How much is obligated under assistance listing 17.271?
$21M in FY2025 and $96M over the five fiscal years since FY2022, counting every award type recorded under the listing (grants, direct payments, loan subsidy cost, insurance and other assistance). Obligations are commitments, not payments.
Who receives the most under Work Opportunity Tax Credit Program (WOTC) ?
State of California Employment Development Department ($7.5M), Texas Workforce Commission ($5.9M), Department of Labor New York ($2.2M). Individuals are never listed; where a program pays individuals, USAspending records aggregated rows that appear here as "not shown".
What is an assistance listing (CFDA) number?
A five-digit number that identifies a federal financial assistance program on SAM.gov (formerly the Catalog of Federal Domestic Assistance). Every grant, loan, direct payment or other assistance award on USAspending carries one; contracts do not.
Provenance
Source: USAspending.gov API v2, spending by category (assistance listing) by fiscal year, recipient cross-tabulation for FY2022–FY2025 and award search, loaded 30 Sep 2026. State figures come from each state's top-100 listing table, so small amounts in a state may be missing. See methodology.