On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes (PATH) Act of 2015.  The Act retroactively reauthorizes target groups of the Work Opportunity Tax Credit (WOTC) program for a five-year period, from December 31, 2014 to December 31, 2019.  It also introduces a new target group “J,” Qualified Long-Term Unemployment Recipient.