{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/63.2-527.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/63.2-527.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/63.2-527.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/63.2-527.html"}],"law_id":57585,"edition_id":1,"section_id":57585,"structure_id":14573,"section_number":"63.2-527","catch_line":"Notice of earned income tax credit","history":"2008, c. 86; 2016, c. 29.","full_text":"The Department shall provide notice regarding the availability of the federal earned income tax credit authorized in \u00a7 32 of the Internal Revenue Code and the state earned income tax credit authorized in subdivision B 2 of \u00a7 58.1-339.8 to all recipients of Temporary Assistance for Needy Families pursuant to Chapter 6 (\u00a7 63.2-600 et seq.), SNAP benefits pursuant to \u00a7 63.2-801, or medical assistance pursuant to \u00a7 32.1-325 who had earned income in the prior tax year based on information available through the Virginia Employment Commission and, according to information made available by the Virginia Department of Taxation, either did not file federal or state income taxes or filed taxes and did not claim the federal or state earned income tax credit. Notice shall be distributed to recipients annually and shall include information on the qualifying income levels, the amount of credit available, the process for applying for the credit, and the availability of assistance in applying for the credit.","order_by":null,"text":{"0":{"id":210994,"text":"The Department shall provide notice regarding the availability of the federal earned income tax credit authorized in \u00a7 32 of the Internal Revenue Code and the state earned income tax credit authorized in subdivision B 2 of \u00a7 58.1-339.8 to all recipients of Temporary Assistance for Needy Families pursuant to Chapter 6 (\u00a7 63.2-600 et seq.), SNAP benefits pursuant to \u00a7 63.2-801, or medical assistance pursuant to \u00a7 32.1-325 who had earned income in the prior tax year based on information available through the Virginia Employment Commission and, according to information made available by the Virginia Department of Taxation, either did not file federal or state income taxes or filed taxes and did not claim the federal or state earned income tax credit. Notice shall be distributed to recipients annually and shall include information on the qualifying income levels, the amount of credit available, the process for applying for the credit, and the availability of assistance in applying for the credit.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14573,"edition_id":1,"name":"General Provisions","identifier":"5","label":"chapter","depth":3,"order_by":1,"parent_id":14331,"metadata":{},"date_created":"2026-06-26 03:48:43","date_modified":"2026-06-26 03:48:43","permalink":{"id":271057,"object_type":"structure","relational_id":14573,"identifier":"5","token":"63.2\/II\/5","url":"\/63.2\/II\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14331,"edition_id":1,"name":"Public Assistance","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12789,"metadata":{},"date_created":"2026-06-26 03:47:46","date_modified":"2026-06-26 03:47:46","permalink":{"id":271055,"object_type":"structure","relational_id":14331,"identifier":"II","token":"63.2\/II","url":"\/63.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12789,"edition_id":1,"name":"Welfare (Social Services)","identifier":"63.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":270661,"object_type":"structure","relational_id":12789,"identifier":"63.2","token":"63.2","url":"\/63.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57625,"structure_id":14573,"section_number":"63.2-500","catch_line":"Definitions","url":"\/63.2-500\/","token":"63.2\/II\/5\/63.2-500","metadata":false},{"id":75440,"structure_id":14573,"section_number":"63.2-501","catch_line":"Application for assistance","url":"\/63.2-501\/","token":"63.2\/II\/5\/63.2-501","metadata":false},{"id":83249,"structure_id":14573,"section_number":"63.2-501.1","catch_line":"Application for public assistance; accurate contact information; authorized disclosures","url":"\/63.2-501.1\/","token":"63.2\/II\/5\/63.2-501.1","metadata":false},{"id":69115,"structure_id":14573,"section_number":"63.2-502","catch_line":"False application or false swearing; penalty","url":"\/63.2-502\/","token":"63.2\/II\/5\/63.2-502","metadata":false},{"id":78403,"structure_id":14573,"section_number":"63.2-503","catch_line":"Procedure upon receipt of application","url":"\/63.2-503\/","token":"63.2\/II\/5\/63.2-503","metadata":false},{"id":85810,"structure_id":14573,"section_number":"63.2-503.1","catch_line":"Legal presence required for public assistance; exceptions; proof of legal presence","url":"\/63.2-503.1\/","token":"63.2\/II\/5\/63.2-503.1","metadata":false},{"id":72401,"structure_id":14573,"section_number":"63.2-504","catch_line":"Decision of local department that applicant entitled to public assistance","url":"\/63.2-504\/","token":"63.2\/II\/5\/63.2-504","metadata":false},{"id":56053,"structure_id":14573,"section_number":"63.2-505","catch_line":"Determining the amount of public assistance","url":"\/63.2-505\/","token":"63.2\/II\/5\/63.2-505","metadata":false},{"id":61829,"structure_id":14573,"section_number":"63.2-505.1","catch_line":"Transitional food stamp benefits","url":"\/63.2-505.1\/","token":"63.2\/II\/5\/63.2-505.1","metadata":false},{"id":82597,"structure_id":14573,"section_number":"63.2-505.2","catch_line":"Eligibility for food stamps; drug-related felonies","url":"\/63.2-505.2\/","token":"63.2\/II\/5\/63.2-505.2","metadata":false},{"id":81461,"structure_id":14573,"section_number":"63.2-506","catch_line":"Public assistance not transferable or subject to execution","url":"\/63.2-506\/","token":"63.2\/II\/5\/63.2-506","metadata":false},{"id":68468,"structure_id":14573,"section_number":"63.2-507","catch_line":"Personal representatives for recipients of public assistance funds","url":"\/63.2-507\/","token":"63.2\/II\/5\/63.2-507","metadata":false},{"id":68477,"structure_id":14573,"section_number":"63.2-508","catch_line":"Fees for representing applicant or recipient","url":"\/63.2-508\/","token":"63.2\/II\/5\/63.2-508","metadata":false},{"id":81049,"structure_id":14573,"section_number":"63.2-509","catch_line":"Public assistance subject to amendment or repeal of laws","url":"\/63.2-509\/","token":"63.2\/II\/5\/63.2-509","metadata":false},{"id":77010,"structure_id":14573,"section_number":"63.2-510","catch_line":"Obligation of person to support certain children living in same home; penalty","url":"\/63.2-510\/","token":"63.2\/II\/5\/63.2-510","metadata":false},{"id":66353,"structure_id":14573,"section_number":"63.2-511","catch_line":"Repealed","url":"\/63.2-511\/","token":"63.2\/II\/5\/63.2-511","metadata":false},{"id":67528,"structure_id":14573,"section_number":"63.2-512","catch_line":"Recovery of public assistance erroneously paid","url":"\/63.2-512\/","token":"63.2\/II\/5\/63.2-512","metadata":false},{"id":70279,"structure_id":14573,"section_number":"63.2-513","catch_line":"Notification of change in circumstances","url":"\/63.2-513\/","token":"63.2\/II\/5\/63.2-513","metadata":false},{"id":83840,"structure_id":14573,"section_number":"63.2-514","catch_line":"Reconsideration or changes in amount of public assistance; cancellation","url":"\/63.2-514\/","token":"63.2\/II\/5\/63.2-514","metadata":false},{"id":61948,"structure_id":14573,"section_number":"63.2-515","catch_line":"Notice to applicant or recipient of decision","url":"\/63.2-515\/","token":"63.2\/II\/5\/63.2-515","metadata":false},{"id":83455,"structure_id":14573,"section_number":"63.2-516","catch_line":"Record of decision","url":"\/63.2-516\/","token":"63.2\/II\/5\/63.2-516","metadata":false},{"id":70973,"structure_id":14573,"section_number":"63.2-517","catch_line":"Right of appeal to Commissioner","url":"\/63.2-517\/","token":"63.2\/II\/5\/63.2-517","metadata":false},{"id":58129,"structure_id":14573,"section_number":"63.2-518","catch_line":"Action by Commissioner on appeal","url":"\/63.2-518\/","token":"63.2\/II\/5\/63.2-518","metadata":false},{"id":76684,"structure_id":14573,"section_number":"63.2-519","catch_line":"Finality of decision of Commissioner","url":"\/63.2-519\/","token":"63.2\/II\/5\/63.2-519","metadata":false},{"id":62945,"structure_id":14573,"section_number":"63.2-520","catch_line":"How public assistance paid","url":"\/63.2-520\/","token":"63.2\/II\/5\/63.2-520","metadata":false},{"id":81950,"structure_id":14573,"section_number":"63.2-521","catch_line":"Change of residence","url":"\/63.2-521\/","token":"63.2\/II\/5\/63.2-521","metadata":false},{"id":58163,"structure_id":14573,"section_number":"63.2-522","catch_line":"False statements, representations, impersonations and fraudulent devices; penalty","url":"\/63.2-522\/","token":"63.2\/II\/5\/63.2-522","metadata":false},{"id":66086,"structure_id":14573,"section_number":"63.2-523","catch_line":"Unauthorized use of food stamps, electronic benefit transfer cards, and energy assistance prohibited; penalties","url":"\/63.2-523\/","token":"63.2\/II\/5\/63.2-523","metadata":false},{"id":76772,"structure_id":14573,"section_number":"63.2-524","catch_line":"Denial of benefits upon finding of fraudulent acts","url":"\/63.2-524\/","token":"63.2\/II\/5\/63.2-524","metadata":false},{"id":61748,"structure_id":14573,"section_number":"63.2-525","catch_line":"Payment by Department for legal services","url":"\/63.2-525\/","token":"63.2\/II\/5\/63.2-525","metadata":false},{"id":77559,"structure_id":14573,"section_number":"63.2-526","catch_line":"Statewide fraud control program","url":"\/63.2-526\/","token":"63.2\/II\/5\/63.2-526","metadata":false},{"id":57585,"structure_id":14573,"section_number":"63.2-527","catch_line":"Notice of earned income tax credit","url":"\/63.2-527\/","token":"63.2\/II\/5\/63.2-527","metadata":false}],"previous_section":{"id":77559,"structure_id":14573,"section_number":"63.2-526","catch_line":"Statewide fraud control program","url":"\/63.2-526\/","token":"63.2\/II\/5\/63.2-526","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/63.2-527\/","history_text":"<p>This law was first created in 2008. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0086\">86<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2016, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?161+ful+CHAP0029\">29<\/a>.<\/p>","references":false,"refers_to":[{"id":77747,"section_number":"32.1-325","catch_line":"Board to submit plan for medical assistance services to U.S. Secretary of Health and Human Services pursuant to federal law; administration of plan; contracts with health care providers","order_by":null,"url":"\/32.1-325\/"},{"id":59088,"section_number":"58.1-339.8","catch_line":"Income tax credit for low-income taxpayers","order_by":null,"url":"\/58.1-339.8\/"},{"id":79965,"section_number":"63.2-600","catch_line":"Temporary Assistance for Needy Families (TANF); purpose; administration","order_by":null,"url":"\/63.2-600\/"},{"id":65850,"section_number":"63.2-801","catch_line":"SNAP benefits program","order_by":null,"url":"\/63.2-801\/"}],"permalink":{"id":271183,"object_type":"law","relational_id":57585,"identifier":"63.2-527","token":"63.2\/II\/5\/63.2-527","url":"\/63.2-527\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/63.2-527\/","token":"63.2\/II\/5\/63.2-527","dublin_core":{"Title":"Notice of earned income tax credit","Type":"Text","Format":"text\/html","Identifier":"\u00a7 63.2-527","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Department<\/span> shall provide notice regarding the availability of the federal earned income tax credit authorized in \u00a7&nbsp;32 of the Internal Revenue Code and the state earned income tax credit authorized in subdivision B 2 of \u00a7&nbsp;<a class=\"law\" title=\"Income tax credit for low-income taxpayers\" href=\"\/58.1-339.8\/\">58.1-339.8<\/a> to all recipients of <span class=\"dictionary\">Temporary Assistance for Needy Families<\/span> pursuant to Chapter 6 (\u00a7&nbsp;<a class=\"law\" title=\"Temporary Assistance for Needy Families (TANF); purpose; administration\" href=\"\/63.2-600\/\">63.2-600<\/a> et seq.), SNAP benefits pursuant to \u00a7&nbsp;<a class=\"law\" title=\"SNAP benefits program\" href=\"\/63.2-801\/\">63.2-801<\/a>, or medical assistance pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Board to submit plan for medical assistance services to U.S. Secretary of Health and Human Services pursuant to federal law; administration of plan; contracts with health care providers\" href=\"\/32.1-325\/\">32.1-325<\/a> who had earned income in the prior tax year based on information available through the Virginia Employment Commission and, according to information made available by the Virginia <span class=\"dictionary\">Department<\/span> of Taxation, either did not file federal or state income taxes or filed taxes and did not claim the federal or state earned income tax credit. Notice shall be distributed to recipients annually and shall include information on the qualifying income levels, the amount of credit available, the process for applying for the credit, and the availability of assistance in applying for the credit.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nNOTICE OF EARNED INCOME TAX CREDIT (\u00a7 63.2-527)\n\nThe Department shall provide notice regarding the availability of the federal\nearned income tax credit authorized in \u00a7 32 of the Internal Revenue Code and\nthe state earned income tax credit authorized in subdivision B 2 of \u00a7\n58.1-339.8 to all recipients of Temporary Assistance for Needy Families pursuant\nto Chapter 6 (\u00a7 63.2-600 et seq.), SNAP benefits pursuant to \u00a7 63.2-801, or\nmedical assistance pursuant to \u00a7 32.1-325 who had earned income in the prior\ntax year based on information available through the Virginia Employment\nCommission and, according to information made available by the Virginia\nDepartment of Taxation, either did not file federal or state income taxes or\nfiled taxes and did not claim the federal or state earned income tax credit.\nNotice shall be distributed to recipients annually and shall include information\non the qualifying income levels, the amount of credit available, the process for\napplying for the credit, and the availability of assistance in applying for the\ncredit.\n\nHISTORY: 2008, c. 86; 2016, c. 29.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}