Since its enactment in 1996, WOTC has been extended 13 times, as shown on this timeline. The regular extension of this program demonstrates the ongoing need and utility of the credit, and Congress’s commitment to supporting its continuance. Any brief hiatuses that occurred post-expiration and pre-extension were covered by the subsequent legislation extending the program retroactively to the previous expiration date to ensure there is no lapse in the program, and that employers can continue to rely on its existence as they hire.