CODE OF VIRGINIA

NOTICE OF EARNED INCOME TAX CREDIT (§ 63.2-527)

The Department shall provide notice regarding the availability of the federal
earned income tax credit authorized in § 32 of the Internal Revenue Code and
the state earned income tax credit authorized in subdivision B 2 of §
58.1-339.8 to all recipients of Temporary Assistance for Needy Families pursuant
to Chapter 6 (§ 63.2-600 et seq.), food stamps pursuant to § 63.2-801, or
medical assistance pursuant to § 32.1-325 who had earned income in the prior
tax year based on information available through the Virginia Employment
Commission and, according to information made available by the Virginia
Department of Taxation, either did not file federal or state income taxes or
filed taxes and did not claim the federal or state earned income tax credit.
Notice shall be distributed to recipients annually and shall include information
on the qualifying income levels, the amount of credit available, the process for
applying for the credit, and the availability of assistance in applying for the
credit.

HISTORY: 2008, c. 86; 2016, c. 29.