Beginning with calendar year 2015 and each year thereafter:
(1) By February 15 of each year, each employer shall provide each employee residing or working in Philadelphia from whom it withholds taxes a Tax Liability Reduction Eligibility Notice at the same time that it provides the employee with the employee's federal W-2 or comparable form.
(2) By February 15 of each year, 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 provide each such worker with both the federal form and a Tax Liability Reduction Eligibility Notice at the same time.
(3) By February 15 of each year, any third party that is retained to provide tax information, including but not limited to W-2 forms, federal form 1099 or other tax filing documents, to a worker residing or working in Philadelphia shall provide such worker a Tax Liability Reduction Eligibility Notice in connection with the provision of any tax filing documents.
(4) The Department shall notify each employer subject to subsection (1) and each person or business subject to subsection (2), and each third party subject to subsection (3) of the requirements of this Section, and shall provide a downloadable version of the Tax Liability Reduction Eligibility Notice on its website.
Notes
| 741 | 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. Amended, Bill No. 220006 (approved March 2, 2022). Section 2 of Bill No. 220006 provides: "This Ordinance shall take effect immediately, with the exception of the revisions to Section 19-4004 of the Code, which shall take effect immediately upon the Commissioner of the Department of Revenue certifying to the Chief Clerk of City Council that the Tax Credit and Refund Eligibility Notice authorized under Section 1 of this Ordinance is publicly available on the Department of Revenue's website." The certification was made on March 6, 2023. |