2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10.3 - EARNED INCOME TAX CREDIT INFORMATION ACT
For purposes of this part, the following terms have the following meanings:
(a) “Employer” means any California employer who is subject to, and is required to provide, unemployment insurance to his or her employees, under the Unemployment Insurance Code.
(b) “Employee” means any person who is covered by unemployment insurance by his or her employer, pursuant to the Unemployment Insurance Code.
(c) “Federal EITC” means the federal earned income tax credit, as defined in Section 32 of the Internal Revenue Code.
(d) “California EITC” means the California earned income tax credit, as defined in Section 17052 of the Revenue and Taxation Code.
(e) “State departments and agencies that serve those who may qualify for the federal EITC and the California EITC” means the following programs in the specified departments and agencies:
(1) The State Department of Education: free or reduced-price meal program and National School Lunch Program.
(2) Employment Development Department: California Unemployment Insurance.
(3) State Department of Health Care Services: the Medi-Cal program.
(f) The amendments made to this section by the act adding this subdivision shall apply to notices required pursuant to Section 19853 furnished on or after the effective date of that act.
(Amended by Stats. 2016, Ch. 294, Sec. 2. (AB 1847) Effective January 1, 2017.)