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Amending Chapter 19-4000, entitled "Income Inequality Initiative - Earned Income Tax Credit," by requiring employers to provide notification to workers regarding the availability of certain additional federal and City tax benefit programs and extending the Department of Revenue's notification and reporting requirements to such additional tax benefit programs; 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 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] TAX LIABILITY REDUCTION ELIGIBILITY NOTIFICATION
? 19-4001. Definitions.
As used in this Chapter, the following definitions shall apply:
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(2) EITC. The federal Earned Income Tax [Credit.] Credit, as set forth in ? 32 of the Internal Revenue Code.
(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.] Child Tax Credit. The federal Child Tax Credit, as set forth in ? 24 of the Internal Revenue Code.
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(5) Tax Liability Reduction Eligibility 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, Wage Tax Refund, and Child Tax Credit, and a description for each program of the eligibility requirements, credit or refund available, application process and services available from the City to assist in applying for benefits along with relevant contact information.
(6) Wage Tax Refund. The refund on annual tax on salaries, wages, commissions and other compensation earned by residents and non-residents of...
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