California Revenue and Taxation Code

§ 19854

RTC § 19854 Effective Jul 10, 2023Div. 2 · Part 10.3

Statute text

(a)The notice required under Section 19853 to be furnished to employees and public assistance program recipients regarding the availability of the federal and the California EITC shall state substantially as follows: Based on your annual earning, you may be eligible for the following assistance: Voluntary Income Tax Assistance (VITA) Program – VITA is a free basic income tax return preparation program, for federal and state personal income tax returns, managed by the Internal Revenue Service and operated by Internal Revenue Service partners and trained volunteers. Federal Earned Income Tax Credit (federal EITC) – The federal EITC is a refundable credit for low-income working individuals and families. The federal EITC will not impact certain public assistance benefits. In addition, federal EITC payments are typically NOT used to determine eligibility for the following:

(A)Medicaid.

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Legislative history

Amended by Stats. 2023, Ch. 55, Sec. 11. (SB 131) Effective July 10, 2023.