The Work Opportunity Tax Credit (WOTC) is one tool in a diverse toolbox of flexible strategies designed to help move people into gainful employment and obtain on-the-job experience. It joins other tax credits, education, and workforce training and development programs that help American workers with barriers to employment prepare for good jobs; case their transition from job to job; benefit from the creation of effective regional economic development strategies; and create high performance workplaces. All new adult employees must work a minimum of 120 or 400 hours; Summer Youth must work at least 90 days, between May 1 and September 15 before the employer is eligible to claim the tax credit. The original, current, ETA form 9061 and the IRS form 8850 with original signatures must be completed and submitted with a postmark date no later than 28 days after the start date, to the Louisiana Workforce Commission – WOTC Unit, P. O. Box 94094 Baton Rouge, LA, 70804. Employer is required to keep copies of application and obtain and retain proof of mailing. Electronic signature is acceptable for either employer or employee, but not both on one application. The new employee must belong to one of the nine target groups listed below: