§ 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 his or her federal W-2 or comparable form. 715
   (2)   A person or business that is required to provide a non-payroll worker residing or working in Philadelphia with a federal form 1099 or comparable form shall on an annual basis provide each such worker with both the federal form and an EITC Notice at the same time. 716
   (3)   The Department shall notify each employer subject to subsection (1) and each person or business subject to subsection (2) of the requirements of this Section, and shall provide a downloadable version of the EITC Notice on its website.
   (4)   The Department is authorized to require employers and those who hire non-payroll workers to provide to the Department such information as will assist it in fulfilling the requirements and goals of this Chapter.

 

Notes

715
   Amended, Bill No. 170245 (approved May 8, 2017). Section 2 of Bill No. 170245 provides that the amendments to this Section shall apply for tax year 2017 and thereafter.
716
   Amended, Bill No. 170245 (approved May 8, 2017). Section 2 of Bill No. 170245 provides that the amendments to this Section shall apply for tax year 2017 and thereafter.