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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>57585</law_id><section_number>63.2-527</section_number><catch_line>Notice of earned income tax credit</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="63.2">Welfare (Social Services)</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Public Assistance</unit><unit label="chapter" level="3" order_by="1" identifier="5">General Provisions</unit></structure><text>
						<section><p>The <span class="dictionary">Department</span> shall provide notice regarding the availability of the federal earned income tax credit authorized in &#xA7;&#xA0;32 of the Internal Revenue Code and the state earned income tax credit authorized in subdivision B 2 of &#xA7;&#xA0;<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 (&#xA7;&#xA0;<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 &#xA7;&#xA0;<a class="law" title="SNAP benefits program" href="/63.2-801/">63.2-801</a>, or medical assistance pursuant to &#xA7;&#xA0;<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></text><history>2008, c. 86; 2016, c. 29.</history><metadata></metadata></law>
