The Work Opportunity Tax Credit (WOTC) is available to any business that hires individuals from “employment challenged” targeted groups. These individuals include U.S. veterans, recipients of certain forms of government assistance and individuals with a previous felony conviction. The tax credit ranges from $1,200 to $9,600 per individual, depending on the qualifications of the employee.

Section 179D allows businesses to deduct the costs of energy-efficient commercial buildings. This incentive encourages greater energy efficiency in large-scale building projects and is typically utilized by developers, architects, engineering and construction firms. Qualified businesses can claim a tax deduction of up to $1.80 per square foot of the eligible building’s size.