Details of Public Law 116-260, section 113 , Work Opportunity Credit

California does not conform to the work opportunity credit.

However, California allows a Prison Inmate Labor Tax Credit that is equal to 10 percent of the wages paid to each prisoner who is employed under an approved joint venture with the California Department of Corrections.

The credit amount is based on wages paid to each qualifying employee during the taxable year for the duration of the contract agreement. The credit applies only to wages paid pursuant to a contract agreement, between the director of corrections and the joint venture employer, executed on or before the day the individual begins work for the employer.