The Small Business and Work Opportunity Tax Act of 2007 extended WOTC to cover new hires that begin work for the employer prior to September 1, 2011.  In addition, there are more target group changes effective with new hires after May 25, 2007.  Here are the following WOTC changes for 2007. 

Effective May 26, 2007: 

4    The Qualified Veteran target group is expanded to not only include Veterans on food stamps, but Veterans with service-connected disabilities. 

4    The High Risk Youth target group is now Designated Community Residents and the age range is expanded.  They must be 18 to 39 years old on or prior to hire.  Note: Designated Communities are Detroit's EZ/RC, Flint's RC and the RRCs in Gogebic, Marquette and Ontonagon Counties.

Effective January 1, 2007:

4    The income verification is no longer required for the Ex-felon target group.

4    The age range is expanded for the Food Stamp Recipients.  They must be 18 to 39 years old on or prior to hire.

4    The Welfare-to-Work target group, Long-term Welfare Recipient, is now a WOTC target group.

4    The time limit for submitting IRS Form 8850 increased.  Employers now have up to the 28^th day after a targeted WOTC new hire begins work to get IRS Form 8850 mailed.

Lastly, the maximum credit for hiring one person from a qualifying target group varies depending on the target group: $4,800 for hiring a Disabled Veteran; $9,000 for 2-years employment for the Long-term Welfare Recipient; $1,200 for Summer Youth; and, $2,400 for the remaining target groups.

Please see target group and tax credit details from the link, "Work Opportunity Tax Credit Program."