High Unemployment Zone (Information Overlay)
WOTC LAPSE NOTICE: The Work Opportunity Tax Credit (WOTC) expired December 31, 2025. As of July 2026 it is in legislative hiatus — no new credits are available for employees starting work on or after January 1, 2026. WOTC has historically been reauthorized retroactively; employers are advised to CONTINUE pre-screening new hires using IRS Form 8850 to preserve potential retroactive eligibility. Credit value: $2,400–$9,600 per qualifying hire.
Check an Address — Free Snapshot
Compare the geocoded point for a Chicago address with the boundary used to screen High Unemployment Zone (Information Overlay). A match is a location signal; review the current program source for the boundary's role and remaining criteria.
Published criteria — confirm with Illinois Department of Employment Security
- Must hire from a WOTC target group
High Unemployment Zone (Information Overlay) is screened against the High Unemployment Zone boundary. A geocoded point that intersects that boundary is a location signal, not a determination — review the current program source for the boundary's role and any remaining criteria. A single address can fall inside several overlapping incentive boundaries at once.
Boundaries are precise and change over time, so whether a specific address falls inside a mapped zone always depends on that exact address. The fastest way to check is to run a free snapshot for the parcel you have in mind — mapped coverage is a location signal, not an eligibility determination.
Range on file · WOTC: $2,400–$9,600/hire (authority lapsed 1/1/2026; retroactive reauthorization historically occurs)
Most recently published round offered WOTC: $2,400–$9,600/hire (authority lapsed 1/1/2026; retroactive reauthorization historically occurs). (No round currently open as of 2026-07-02.)
- +Work Opportunity Tax Credit up to $9,600 per qualifying hire (LAPSED 1/1/2026 — see status)
- +State and federal workforce training grants
- +Priority for workforce development programs
Application timing can change. Verify current availability and instructions with the administering agency before relying on this program.
Verify current status on the official source- IRS Form 8850 (pre-screening notice)
- ETA Form 9061 or 9062
- Employee hiring records
- Proof of residence for local hiring programs
This page is a starting point, not eligibility, legal, or tax advice. Verify current requirements, deadlines, and boundaries with the administering agency before applying or spending money — program rules and funding change over time.
- Phone
- (800) 247-4984
- Web
- Visit site ↗
Last verified 2026-07-02
Created by the 2017 Tax Cuts and Jobs Act and made permanent by the One Big Beautiful Bill Act (OBBBA, Pub. L. 119-21, July 2025) on a 10-year designation cycle. OZ 2.0 governor nominations underway July 2026; new OZ 2.0 map effective 1/1/2027. Existing OZ 1.0 tracts remain valid through 12/31/2028.
The New Markets Tax Credit program was made permanent by OBBBA (July 2025) with $5 billion in annual allocation authority — eliminating the prior reauthorization risk. The 39% federal tax credit on qualified equity investments through certified CDEs continues without sunset. CY 2026 application round not yet open as of July 2026. NMTC flows through Community Development Entities (CDEs), not directly to businesses — projects typically $5M+.
HUD-designated Qualified Census Tracts boost Low-Income Housing Tax Credits (LIHTC) by 30%, making affordable housing development more financially viable in these areas.
Properties in National Register Historic Districts qualify for a 20% federal tax credit on certified rehabilitation costs, one of the most valuable credits available for historic building projects.