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Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by adding a new Chapter 19-4000, entitled "Income Inequality Initiative - Earned Income Tax Credit," providing for the implementation of a policy and procedures to enable all Philadelphia residents who are eligible for the federal Earned Income Tax Credit (EITC) to apply for and receive the maximum credit to which they are entitled, with particular focus on the approximately 40,000 EITC-eligible Philadelphians who have not yet applied; requiring certain employers, and certain persons or businesses that hire non-payroll employees, to provide notice concerning the EITC; and requiring the Department of Revenue to report periodically on the implementation of, and results obtained from, such a policy; all under certain terms and conditions.
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THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Title 19 of The Philadelphia Code is hereby amended to read as follows:
TITLE 19. FINANCE, TAXES AND COLLECTIONS.
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CHAPTER 19-4000. INCOME INEQUALITY INITIATIVE - EARNED INCOME TAX CREDIT.
§ 19-4001. Definitions. As used in this Chapter, the following definitions shall apply:
(1) Department. The City of Philadelphia Department of Revenue.
(2) EITC. The federal Earned Income Tax Credit.
(3) EITC Notice. A form, prepared by the Department, that provides, in clearly understandable language and format, notice of the availability of and benefits from the EITC, and a description of the services available from the City to assist in applying for the EITC along with contact information.
(4) Non-payroll worker. An independent contractor, self-employed person, or sole proprietor.
§ 19-4002. Statement of EITC Policy. It is the policy of the City to enable all persons who live 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. Impleme...
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