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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY FONTANA, KITCHEN, BREWSTER, BOSCOLA, FERLO, TARTAGLIONE AND HUGHES, NOVEMBER 22, 2011 |
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| REFERRED TO FINANCE, NOVEMBER 22, 2011 |
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| AN ACT |
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1 | Providing for earned income tax credit notification. |
2 | The General Assembly of the Commonwealth of Pennsylvania |
3 | hereby enacts as follows: |
4 | Section 1. Short title. |
5 | This act shall be known and may be cited as the Earned Income |
6 | Tax Credit Notification Act. |
7 | Section 2. Definitions. |
8 | The following words and phrases when used in this act shall |
9 | have the meanings given to them in this section unless the |
10 | context clearly indicates otherwise: |
11 | "Department." The Department of Revenue of the Commonwealth. |
12 | "EITC." The Federal Earned Income Tax Credit. |
13 | "Employee." A person lawfully employed by an employer. |
14 | "Employer." Any of the following: |
15 | (1) An individual, partnership, corporation or |
16 | association doing business in this Commonwealth. |
17 | (2) The Commonwealth and its political subdivisions, and |
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1 | any officer, board, commission, agency, authority or other |
2 | instrumentality thereof. |
3 | "Notification." The notification designated under section 4. |
4 | Section 3. Employers. |
5 | (a) Duty.--Every employer of employees shall notify all of |
6 | its employees that they may be eligible for the EITC within one |
7 | week of the time that the employer provides an annual wage |
8 | summary, including a Form W-2 or a Form 1099, to any employee. |
9 | (b) Requirements.--The employer shall meet the notification |
10 | requirement by completing all of the following: |
11 | (1) Every employer shall prominently post a notification |
12 | in every workplace in a location or locations where notices |
13 | to employees are normally posted. |
14 | (2) Every employer shall annually include written |
15 | notification of an employee's potential eligibility for the |
16 | EITC through hand delivery or inclusion of the notification |
17 | in the employee's annual wage summary, including a Form W-2 |
18 | or a Form 1099. |
19 | Section 4. Department. |
20 | The department shall designate a standard notification for |
21 | use by employers under section 3 that shall include all of the |
22 | following: |
23 | (1) A statement indicating that the employee may be |
24 | eligible for the EITC. |
25 | (2) Information identifying the forms necessary to apply |
26 | for the EITC. |
27 | (3) Relevant telephone numbers and Internet websites for |
28 | the information. |
29 | Section 20. Effective date. |
30 | This act shall take effect in 180 days. |
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