PRINTER'S NO.  1818

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

SENATE BILL

 

No.

1347

Session of

2011

  

  

INTRODUCED BY FONTANA, KITCHEN, BREWSTER, BOSCOLA, FERLO, TARTAGLIONE AND HUGHES, NOVEMBER 22, 2011

  

  

REFERRED TO FINANCE, NOVEMBER 22, 2011  

  

  

  

AN ACT

  

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Providing for earned income tax credit notification.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Short title.

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This act shall be known and may be cited as the Earned Income

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Tax Credit Notification Act.

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Section 2.  Definitions.

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The following words and phrases when used in this act shall

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have the meanings given to them in this section unless the

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context clearly indicates otherwise:

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"Department."  The Department of Revenue of the Commonwealth.

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"EITC."  The Federal Earned Income Tax Credit.

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"Employee."  A person lawfully employed by an employer.

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"Employer."  Any of the following:

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(1)  An individual, partnership, corporation or

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association doing business in this Commonwealth.

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(2)  The Commonwealth and its political subdivisions, and

 


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any officer, board, commission, agency, authority or other

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instrumentality thereof.

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"Notification."  The notification designated under section 4.

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Section 3.  Employers.

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(a)  Duty.--Every employer of employees shall notify all of

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its employees that they may be eligible for the EITC within one

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week of the time that the employer provides an annual wage

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summary, including a Form W-2 or a Form 1099, to any employee.

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(b)  Requirements.--The employer shall meet the notification

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requirement by completing all of the following:

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(1)  Every employer shall prominently post a notification

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in every workplace in a location or locations where notices

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to employees are normally posted.

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(2)  Every employer shall annually include written

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notification of an employee's potential eligibility for the

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EITC through hand delivery or inclusion of the notification

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in the employee's annual wage summary, including a Form W-2

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or a Form 1099.

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Section 4.  Department.

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The department shall designate a standard notification for

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use by employers under section 3 that shall include all of the

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following:

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(1)  A statement indicating that the employee may be

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eligible for the EITC.

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(2)  Information identifying the forms necessary to apply

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for the EITC.

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(3)  Relevant telephone numbers and Internet websites for

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the information.

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Section 20.  Effective date.

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This act shall take effect in 180 days.

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