Federal and Local Tax and Hiring Incentives for v>EPA
Brownfields Job Training Program Graduates
Introduction
This fact sheet provides an overview
of the types of incentives that may be
available to environmental employers
to encourage the hiring of Brownfields
Job Training graduates and other local
environmental professionals. Nearly every
major metropolitan area in the U.S. has
an EPA-funded program, so employers
should be able to identify qualified local
professionals. Hiring graduates from
EPA-funded Environmental Job Training
programs can provide many benefits
to potential environmental employers.
For example, graduates of Brownfields
Job Training programs have already
been meticulously screened, often
times including drug testing. They have
confirmed knowledge in essentials
such as OSHA HAZWOPER training,
environmental sampling and analysis,
green cleanup and deconstruction
methods, lead and asbestos abatement,
and a wide range of other relevant topics.
Through completion of a Brownfields Job
Training Program, graduates demonstrate
their professionalism, commitment, and
eagerness to work.
In addition to the skills and drive
possessed by Brownfields Job Training
graduates, there are a number of other
incentives for environmental employers
to hire them. There are federal—and
in many cases, state and local—tax
credits and other financial incentives for
companies that employ Brownfields Job
Training program graduates. Many local
workforce development organizations
also offer recruitment services, help in
obtaining tax credits, and other types of
assistance to employers.
Students in
Seattle/King
County,
Washington
Federal Incentives for Hiring Graduates
from Brownfields Job Training Programs
Work Opportunity Tax Credit (WOTC)
www. doleta. gov/business/lncentives/opptax/
Hire
Graduates
Job Training
"- Programs -•
Administered under the U.S. Department of Labor (DOL), the WOTC applies to employers
that hire from one of twelve target groups that have consistently faced significant
barriers to employment, to help those people move from economic dependency into self-
sufficiency. Some of the eligibility criteria include:
An employee living in federally designated Empowerment Zones (EZs), Enterprise
Communities (ECs), or Renewal Communities (RCs).*
An employee having received federal financial assistance, such as Supplemental
Security Income, Food Stamps, or Temporary Assistance to Needy Families
(TANF) payments
At-risk youth and unemployed veterans.
Financial incentives, in the form of tax credits, can be as much as $2,400 for each new adult
hire, or as high as $9,000 if the employee is a long-term TANF recipient. Visit the WOTC
Web site for eligibility specifics and information on how to make use of this tax credit.
Federal Bonding Program
www. bonds4jobs. com/index, html
Also administered by DOL, the Federal Bonding Program is an employer hiring incentive
that guarantees the job honesty of what are perceived as high-risk employees (e.g.,
ex-offenders, recovering substance abusers, welfare recipients, and economically
disadvantaged youth with no work history). The program offers financing of Fidelity
Bond insurance, free-of-charge to employers, for the first six months of a new hire's
employment. This insurance will reimburse the employer for any losses due to employee
theft of money or property, with no deductible amount. Losses not covered by the program
include liability due to poor workmanship, job injuries, or work accidents. Visit the Federal
Bonding Program Web site for additional information on qualifications and restrictions.
Empowerment Zone Employment Credit and
Renewal Community Employment Credit
www. hud. gov/offices/cpd/economicdevelopment/programs/rc/index. cfm
As part of the Community Renewal Initiative funded by HUD's Office of Community
Planning and Development, these credits are available to businesses that hire employees
who both live and work for the employer in either federally designated Empowerment
Zones or Renewal Communities.* Businesses can take an annual tax credit of up to
$3,000 for each employee within an EZ, and an annual tax credit of up to $1,500
for each employee within an RC. There is no limit to the number of employees
a business can claim with either of these credits, and both full- and part- time
employees can qualify.
Note that these HUD credits were originally scheduled to sunset at the end
of 2009; renewal was pending in Congress at the time of this fact sheet's
publication. Contact HUD's Office of Community Planning and Development
at (202) 708-6339 or at OCRTaxCredit@hud.gov to determine the status of
these credits and employer eligibility.
* To determine if an address lies within an Empowerment Zone or Renewal
Community, please visit HUD's EZ/RC Address Locator at egis.hud.gov/egis/.
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State/Local Incentives for Hiring Graduates
from Brownfields Job Training Programs
While state and local incentives vary, many major metropolitan
areas have what are commonly known as "First Source" programs,
which are designed to match residents of neighborhoods with high
poverty and unemployment rates with jobs created in whole or in
part by municipal funding. In regard to brownfields cleanup and
the graduates of environmental job training courses, First Source
and similar programs are often the perfect catalyst to finding
qualified staff for employers in need. Often, these programs also
work with employers to help find and apply any tax credits or other
incentives that result from hiring new workers. Some examples of
First Source and similar programs, as well as local incentives, are
provided below.
Baltimore, Maryland
www. civicworks. com/
Baltimore's Civic Works organization, which oversees the EPA-
funded "B'more Green" Brownfields Environmental Job Training
program, has partnered with Maryland's Department of Human
Resources to offer a six-month, 80 percent wage subsidy to
employers that hire B'more Green graduates.
Denver, Colorado
www.renewdenver.org/about-dura/sbe-first-source-hiring.html
The Denver Urban Renewal Authority's (DURA) Division of
Workforce Development runs a First Source Hiring Program
that provides incentives to hire residents that fall below the 80th
percentile of the Area Median Income (AMI) established by HUD
for the Denver metro region. Employers who participate in this
program may be eligible for tax increment financing or similar
assistance from DURA.
New York City / State of New York
www. stnicksnpc. org/
www.labor.ny.gov/businessservices/EDSU/EDSU%20lndex.
shtm
In Brooklyn, New York, the Workforce Development division
of St. Nicks Alliance (a community development corporation
that has operated since 1975) oversees an Environmental Job
Training program that has been funded in part through EPA
Brownfields grants. St. Nicks works with local employers to make
them aware of incentives available on both the federal and state
levels—including those provided through New York's Department
of Labor. These state incentives include Wage Tax Credits of
up to $3,500 for eligible employers; and multiple tax credits and
exemptions for employers located within any one of New York's
72 designated Empire Zones, which include some of the most
economically distressed areas of the state. In addition, St Nicks
offers tax credits directly to employers; companies hiring the
program's graduates can be reimbursed for salary and benefit
expenses for 12 weeks at a rate of up to $12 per hour.
Students from the Brownfields Job Training program
at the Heritage Health Foundation in Pennsylvania
Northeast Florida/
State of Florida
www. worksourcefl. com/
employers.aspx
www. employflorida. com/
The First Coast Workforce
Development Agency, known
as WorkSource, provides
employer services (primarily,
matching workers with jobs)
in six counties along Florida's
northeast coast. Covering the entire state, Employ Florida offers
employer assistance that includes comprehensive recruitment
assistance as well as finding tax credits and other financial
incentives.
Portland, Oregon
wwwpcfc. us/bus_serv/ezone/default. asp
The Portland Economic Development Commission oversees the
Oregon Enterprise Zone program, which offers businesses five-
year property tax exemptions in exchange for first source hiring
and employee retention agreements.
San Francisco, California
www. sfdaas. org/302. htm
Administered by the city's Human Services Agency, San Francisco's
First Source Hiring Program connects economically disadvantaged
residents (defined within the federal Workforce Investment Act
as living below the poverty line or having been displaced from
work) with jobs generated by the city's investment in contracts
or public works; or by business activity that requires approval by
the city's Planning Department or permits by the Department of
Building Inspection. The program also provides technical and other
assistance to employers depending upon needs.
Seattle/King County, Washington
www. worksourceskc. org/business/default. asp
As Seattle/King County's WorkForce organization helped to
oversee the local job training programs funded through EPA
Brownfields grants, it has been well suited to match program
graduates with local employers. WorkForce not only works with
employers to find qualified employees, but also helps companies
find and obtain tax credits associated with those new hires
whenever possible.
Because state and local incentives can vary so much by location,
employers are encouraged to contact their local Workforce
Development Agency (or equivalent organization) to determine any
local benefits from hiring the graduates of Brownfields Job Training
programs. To locate your state workforce development council, visit
www.subnet.nga.org/workforcecouncilchairs/Links/StateWDC.asp.
For more information about EPA Brownfields
Job Training Grants, please contact:
EPA's Office of Brownfields and Land Revitalization
(202) 566-2777
www.epa.gov/brownfields/job.htm
United States
Environmental Protection
Agency
Solid Waste
and Emergency
Response (5105T)
EPA-560-F-10-256
April 2010
www.epa.gov/brownfields
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