Dr. Kirk Adams and Evan Amundson discussed the Work Opportunity Tax Credit (WOTC) and its benefits for businesses hiring individuals with disabilities. Evan highlighted that WOTC can provide tax credits ranging from $1,200 to $9,600 per eligible new hire, with over 2 million eligible new hires in 2023. He emphasized the importance of vocational rehabilitation agencies in connecting employers with qualified candidates. Kirk added that only 35% of people with significant disabilities are in the workforce, despite many being highly motivated and qualified. They also mentioned other tax credits, such as the Disabled Access Credit and Barrier Removal Deduction, to incentivize businesses to hire and accommodate individuals with disabilities.