well, never heard of this, but I found this for you :

The Employment Development Department is the Work Opportunity Tax Credit (WOTC) certifying agency for California employers.
[url]http://www.edd.ca.gov/Jobs_and_Training/WOTC_Employer_Guide.htm[/url]

basically, The Work Opportunity Tax Credit (WOTC) is intended to increase the employment and earnings of workers belonging to certain disadvantaged groups by providing employers with an incentive to hire and retain these workers ([url]http://www.gao.gov/new.items/d01329.pdf[/url])

hth,
all best,
radu