CESP Exam Dumps : Certified Employment Support Professional (CESP)

The Work Opportunity Tax Credit (WOTC) is a federal tax credit available to employers for hiring and employing individuals from certain targeted groups who have faced significant barriers to employment1. The WOTC aims to promote workplace diversity and facilitate access to good jobs for American workers1. The WOTC is available for wages paid to certain individuals who begin work on or before December 31, 20252.

Under the WOTC program, participating employers may do all the following:

• Hire as many new individuals who qualify for these tax savings as they need3. There is no limit on the number of individuals an employer can hire to qualify for the WOTC.
• Make the hiring decisions3. The employer has the sole discretion to decide whom to hire and whether to claim the WOTC for eligible employees.
• Complete minimal paperwork to claim the tax credit3. The employer and the job applicant must complete Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, and submit it to the State Workforce Agency within 28 days of the new employee’s start date1. The employer must also file Form 5884, Work Opportunity Credit, or Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans, to claim the credit1.

However, participating employers may not do the following:

• Hire members of their family who are disabled. The WOTC is not available for hiring relatives or dependents of the employer or the employer’s shareholders, partners, or members. This rule applies regardless of whether the relative or dependent belongs to a targeted group or not.

Therefore, the correct answer is A. Hiring members of their family who are disabled is the only option that is not allowed under the WOTC program. References: 1: Work Opportunity Tax Credit 2: Small businesses can benefit from the work opportunity tax credit 3: What is Work Opportunity Tax Credit? Tax Credit : CESP Examination Content Outline, Domain 3, 3J

The best initial response is to acknowledge the employer’s concern and explain how the job matching process ensures that the candidate has the skills and abilities to perform the job. This response demonstrates respect for the employer and confidence in the candidate, as well as the professionalism of the employment support professional. It also opens the door for further discussion about the candidate’s strengths and potential contributions to the employer’s business. The other responses are either too defensive, too dismissive, or too passive, and do not address the employer’s question effectively. References:

• APSE CESP Practice Exam, Question 1
• APSE CESP Certification Handbook, page 14, Domain 3, Task 3.1
• APSE CESP Study Guide, page 23, Section 3.1.1

An assistive technology tool is any device, software, or equipment that helps people work around their challenges and achieve their goals1. A visual task list is an example of an assistive technology tool that can help employees with cognitive disabilities, learning disabilities, or attention deficits to organize their tasks, prioritize their work, and stay focused23. The other options are not correct because:

• An individualized education plan (IEP) is a document that outlines the special education and related services that a student with a disability will receive in school4. It is not relevant to the workplace setting.
• A workplace accommodation is any change in the work environment or in the way things are customarily done that enables an individual with a disability to enjoy equal employment opportunities5. A visual task list may be considered a workplace accommodation if it is provided by the employer to enable the employee to perform the essential functions of the job, but it is not the only example of a workplace accommodation.
• A task analysis is a process of breaking down a complex task into smaller, manageable steps that can be taught to the learner6. A visual task list may be based on a task analysis, but it is not the same thing. A task analysis is a method of instruction, while a visual task list is a tool for self-management. References:
• Domain 4 Workplace and Related Supports123456
• What is Assistive Technology?
• Using Visual Schedules: A Guide for Parents
• Visual Task Lists for Students with Disabilities
• Individualized Education Program (IEP)
• Workplace Accommodations
• Task Analysis