Title
Amending Chapter 19-4000 of The Philadelphia Code, entitled "Income Inequality Initiative - Earned Income Tax Credit," by revising the City's EITC Policy, including by expanding it to include non-residents who work in the City, all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-4000 of The Philadelphia Code is hereby amended to read:
CHAPTER 19-4000. INCOME INEQUALITY INITIATIVE - EARNED INCOME TAX CREDIT.
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§ 19-4002. Statement of EITC Policy.
It is the policy of the City to enable all persons who live or work in Philadelphia and who are potentially eligible for the EITC to apply for and receive the maximum credit to which they are entitled.
§ 19-4003. [Implementation of EITC Policy.] Reserved.
[The Department is authorized to develop within ninety (90) days of the date that this Chapter first becomes law an EITC Policy Implementation Manual that sets forth a detailed strategy to identify, contact, and enroll by April 17, 2015 (the deadline to file 2014 tax returns and to file amended tax returns to receive EITC for 2011) all EITC-eligible persons residing in Philadelphia. The Manual should also provide a strategy for achieving the City's EITC Policy on an ongoing basis, and it should be continually updated to reflect the Department's increasing experience and expertise. The City's strategy may include, among other components, providing residents who failed to claim the EITC in prior years with prepared returns, contracting with interested non-profits to provide free federal tax filing assistance, and engaging in community outreach.]
§ 19-4004. Duty to Provide Notice of EITC Program.
Beginning with calendar year 2015 and each year thereafter:
(1) Each employer shall on an annual basis provide each employee residing or working in Philadelphia from whom it withholds taxes an EITC Notice at the same time that it provides the employee with h...
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