63.2-527 - Notice of earned income tax credit. - Virginia Statutes

§ 63.2-527. Notice of earned income tax credit.

The Department shall provide notice regarding the availability of the federalearned income tax credit authorized in § 32 of the Internal Revenue Code andthe state earned income tax credit authorized in subdivision B 2 of §58.1-339.8 to all recipients of Temporary Assistance for Needy Familiespursuant 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 incomein the prior tax year based on information available through the VirginiaEmployment Commission and, according to information made available by theVirginia Department of Taxation, either did not file federal or state incometaxes or filed taxes and did not claim the federal or state earned income taxcredit. Notice shall be mailed to recipients annually and shall includeinformation on the qualifying income levels, the amount of credit available,the process for applying for the credit, and the availability of assistancein applying for the credit.

(2008, c. 86.)