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to possibly $25,000. Employers must reapply for the bond every six months (National Hire Network, 2017). The Work Opportunity Tax Credit (WOTC) is a federal income tax credit that provides incentives to private, for profit businesses to hire targeted groups of job seekers with significant barriers to employment including public assistance recipients, veterans, youth and persons with felony records. Under the WOTC program, an employer that hires someone with a felony on their record, may claim a tax credit equal to 25% of the eligible new-hire’s first year wages if the individual works at least 120 hours, up to the maximum amount of $1,500.77. If the indi- vidual works at least 400 hours, the employer may claim a tax credit equal to 40% of the employee’s first year’s wages, up to the maximum amount of $2,400 (Hillyer, 2016). To be eligible for the WOTC program, the newly hired employee must have been convicted of a felony and have a hiring date that is less than one year from the last date of conviction or release from prison. The process for employers to claim the federal tax credit simply involves filling out and submitting Internal Revenue Service forms within 28days of the eligible employee’s start date (Hillyer, 2016).

with the skilled workers they need. The WIOA helps job seekeers get and keep a job, increaseearnings of partici- pants and the attainment of recognized post-secondary credentials (Workforce Innovation and Opportunity Act [WIOA], n.d.). To be eligible for funding, adults who are at least the age of 18, who are eligible to work in the United States of America and, if applicable, registered for selective service can apply. The WIOA is also available for dislocated workers who have lost their job through no fault of their own, young adults aged 14-24 who are: basic skills deficient, homeless, need high school diploma, restored citizen, low income, runaway, foster child, pregnant or parenting (custodial or non-custodial), English language learner or have a physical or mental impairment (Workforce Innovation and Opportunity Act [WIOA], n.d.). While these incentives have been in place for many years, and with so many jobs now available , these incentives are a potential win for both employers and individuals with a criminal record who are seeking employment. Reentry barriers upon release A release from prison is often seen as a good thing as the individual is now free to make their own choices. However, leaving jail or prison for many individu- als can be a frightening and sometimes overwhelming experience. The needs of the justice involved are highest immediately following release, and many need a combi- nation of social services, housing, treatment programs and referrals to community-based programs as they transition into communities (Edosomwan and Baab, 2011). This phenomenon is also mirrored by Doleac (2018), who discussed strategies such as housing, mental health and substance abuse treatment and employment as effective strategies in transitioning formerly incarcerated individu- als back into communities. Studies have shown reentry barriers effectively send them back into disadvantaged neighborhoods increasing the likelihood of returning to prison and significantly impacting recidivism (Bensel & Craw, 2018). These ideas are not only mirrored by researchers, but by both justice involved citizens and public citizens them- selves. In a qualitative study conducted to understand the attitudes, thoughts and opinions of citizens in a single Louisiana city regarding ex-offender re-integration and

To be eligible for the WOTC program, the newly hired employee must have been convicted of a felony and have a hiring date that is less than one year from the last date of conviction or release from prison.

The Workforce Innovation and Opportunity Act (WIOA) was signed into law in 2014, and was designed to help job seekers who have barriers to employment, to access education, training and support services needed to succeed in the labor market and to match employers

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