(1) Child Tax Credit. The federal Child Tax Credit, as set forth in § 24 of the Internal Revenue Code.
(2) Department. The City of Philadelphia Department of Revenue.
(3) EITC. The federal Earned Income Tax Credit, as set forth in § 32 of the Internal Revenue Code.
(4) Non-payroll worker. An independent contractor, self-employed person, or sole proprietor.
(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 Philadelphia, as set forth in Section 19-1508 (Refunds and Forgiveness for Poverty Income) of the Philadelphia Code.
Notes
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