Bill Text: MI SB0394 | 2011-2012 | 96th Legislature | Introduced

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Bill Title: Labor; other; information for employees regarding earned income tax credit; require employers to provide. Creates new act.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced - Dead) 2011-05-24 - Referred To Committee On Economic Development [SB0394 Detail]

Download: Michigan-2011-SB0394-Introduced.html

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SENATE BILL No. 394

 

 

May 24, 2011, Introduced by Senators WARREN, JOHNSON, GREGORY, HOOD, HOPGOOD, YOUNG and ANDERSON and referred to the Committee on Economic Development.

 

 

 

     A bill to require employers to provide employees with

 

information concerning eligibility for the federal earned income

 

tax credit.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 1. This act shall be known and may be cited as the

 

"earned income tax credit notification act".

 

     Sec. 2. As used in this act:

 

     (a) "Department" means the department of treasury.

 

     (b) "EITC" means the federal earned income tax credit.

 

     (c) "Eligibility information" means information designated by

 

the department under section 4 concerning eligibility requirements

 

for the EITC.

 

     (d) "Employee" means an individual who is employed by an

 

employer for compensation.

 

     (e) "Employer" means an individual or a private, public, or

 

governmental entity doing business in this state that employs 5 or

 

more individuals for compensation.

 

     Sec. 3. (1) Not later than January 31 of each year, an

 

employer shall provide each of the employer's employees with

 

information regarding the EITC, including general eligibility

 

requirements and instructions for claiming the credit. An employer

 

shall provide the information by 1 or more of the following

 

methods:

 

     (a) Inclusion with the employee's annual wage summary or with

 

the federal W-2 or 1099 form.

 

     (b) By electronic mail to the employee's work electronic mail

 

address.

 

     (c) By mailing to the employee at the employee's last known

 

home or mailing address.

 

     (2) An employer shall post eligibility information in every

 

workplace in a location where notices to employees are normally

 

posted.

 

     Sec. 4. The department shall designate standard eligibility

 

information for use by employers in meeting the requirements of

 

section 3. The eligibility information shall be posted on the

 

department's internet website in a downloadable format.