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§ 10-913. Notice to employees of eligibility for earned income tax credit

West's Annotated Code of MarylandTax-GeneralEffective: January 1, 2012

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 9. Tax Payment (Refs & Annos)
Part II. Payment of Tax Withheld (Refs & Annos)
Effective: January 1, 2012
MD Code, Tax - General, § 10-913
§ 10-913. Notice to employees of eligibility for earned income tax credit
Currentness
Notice from Commissioner to employers
(a)(1) On or before January 1 of each calendar year, the Comptroller shall publish the maximum income eligibility for the earned income tax credit under § 10-704 of this title for the calendar year.
(2) The Comptroller shall prepare a notice that meets the requirements of subsection (b) of this section and mail the notice to all employers in the State.
Notice from employers to employees
(b)(1) On or before December 31 of each calendar year, an employer shall provide electronic or written notice to an employee who may be eligible for the earned income tax credit under § 10-704 of this title that:
(i) the employee may be eligible for the federal earned income tax credit under § 32 of the Internal Revenue Code; and
(ii) the employee may be eligible for the earned income tax credit under § 10-704 of this title.
(2) An employer may provide the notice required under this subsection to:
(i) all employees; or
(ii) employees with wages that are less than or equal to the maximum income eligibility published under subsection (a) of this section.
Failure to provide notice
(c) An employee may not pursue a private cause of action against an employer for the employer's failure to provide the notice required under subsection (b) of this section.

Credits

Added by Acts 2011, c. 352, § 1, eff. Jan. 1, 2012.
MD Code, Tax - General, § 10-913, MD TAX GENERAL § 10-913
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document