E&T Participant Completion Oct. 1 - Dec. 31, 2024 Jan. 1 - Mar. 31, 2025 Apr. 1 - June 30, 2025 July 1 - Sept. 30, 2025 Wages four quarters after completion Oct. 1 - Dec. 31, 2025 Jan. 1 - Mar. 31, 2026 Apr. 1 - June 30, 2026 July 1 - Sept. 30, 2026 QWR Available By June 2026 By Sept. 2026 By Dec. 2026 By Mar. 2027