THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY WHITE, BELFANTI, BRIGGS, CALTAGIRONE, FABRIZIO, FREEMAN, GIBBONS, HORNAMAN, JOSEPHS, KORTZ, KULA, MANN, PALLONE, PAYTON, READSHAW, STURLA, VULAKOVICH, WALKO, BRENNAN, PETRARCA, PASHINSKI AND MURT, FEBRUARY 5, 2009

AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, JUNE 15, 2009   

AN ACT

Providing for earned income tax credit notification.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Short title.

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

Tax Credit Information Act.

Section 2.  Definitions.

The following words and phrases when used in this act shall

have the meanings given to them in this section unless the

context clearly indicates otherwise:

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

"EITC."  The Federal Earned Income Tax Credit.

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

"Employer."  Any of the following:

(1)  An individual, partnership, corporation or

association doing business in this Commonwealth.

(2)  The Commonwealth and its political subdivisions, and

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

instrumentality thereof.

"Notification."  The notification designated under section 4.

Section 3.  Employers.

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

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

week of the time that the employer provides an annual wage

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

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

requirement by completing all of the following:

(1)  Every employer shall prominently post a notification

in every workplace in a location or locations where notices

to employees are normally posted.

(2)  Every employer shall annually include written do one

<--

of the following:

(i)  Send written notification of an employee's

potential eligibility for the EITC through hand delivery

or inclusion of the notification in the employee's annual

wage summary, including a Form W-2 or a Form 1099.

(ii)  Send notification of an employee's potential

<--

eligibility for the EITC by electronic means to an

employee's work e-mail address.

Section 4.  Department.

The department shall designate a standard notification for

use by employers under section 3 that. The notification shall be

<--

posted on the department's Internet website in a downloadable

format and shall include all of the following:

(1)  A statement indicating that the employee may be

eligible for the EITC.

(2)  Information identifying the forms necessary to apply

for the EITC.

(3)  Relevant telephone numbers and Internet websites for

the information.

Section 20.  Effective date.

This act shall take effect in 180 days.