No one has ever claimed that the Work Incentive (WIN) or Targeted Jobs Tax Credits were easy to use. The process has been complicated even more by a recent tightening of the law. A new law bars companies from taking either credit unless they apply for it before the employee actually starts work. The best advice to follow is:

1. Contact the local office of your state employment service for information.

2.If your state employment service is unresponsive, seek further information from the National Alliance of Business, 1015 15th St. NW, Washington, DC 20005.

3. Write a letter to your employment service applying for the credit immediately if you are hiring someone you think makes you eligible.