Employer Notice Of Income Tax Credits
| Type | Bill |
|---|---|
| Session | 2023 Regular Session |
| Subjects |
Concerning the notice requirements of employers regarding income tax credits, and, in connection therewith, requiring employers to notify employees of the availability of the federal earned income tax credit, the state earned income tax credit, the federal child tax credit, and the state child tax credit.
Bill Summary:
The law has required an employer to provide its employees with an annual statement showing the total compensation paid and the income tax withheld for the preceding calendar year. The act requires an employer to also provide written notice of the availability of the federal and state earned income tax credits and the federal and state child tax credits at least once annually. An employer may send the written notice to employees electronically, including via e-mail or text message. The written notice must be in English and any other language the employer uses to communicate with employees and must include any additional content that the department of revenue prescribes.
APPROVED by Governor March 31, 2023
EFFECTIVE August 7, 2023
NOTE: This act was passed without a safety clause and takes effect 90 days after sine die.
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 01/27/2023 | PA1 |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 23-1006 to the Committee of the Whole. | The motion passed on a vote of 6-2. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 (Attachment B) | The motion passed without objection. | Vote summary |
| Refer House Bill 23-1006, as amended, to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/15/2023 | Third Reading | BILL |
22
AYE
12
NO
1
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 02/02/2023 | Third Reading | BILL |
43
AYE
20
NO
2
OTHER
|
Vote record |
| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
|---|---|---|---|---|
| 01/26/2023 | L.001 | HOU Business Affairs & Labor | Passed [*] |
| Date | Location | Action |
|---|---|---|
| 03/31/2023 | Governor | Governor Signed |
| 03/23/2023 | Governor | Sent to the Governor |
| 03/22/2023 | Senate | Signed by the President of the Senate |
| 03/21/2023 | House | Signed by the Speaker of the House |
| 03/15/2023 | Senate | Senate Third Reading Passed - No Amendments |
| 03/14/2023 | Senate | Senate Second Reading Passed - No Amendments |
| 03/13/2023 | Senate | Senate Second Reading Laid Over Daily - No Amendments |
| 03/09/2023 | Senate | Senate Committee on Business, Labor, & Technology Refer Unamended to Senate Committee of the Whole |
| 02/06/2023 | Senate | Introduced In Senate - Assigned to Business, Labor, & Technology |
| 02/02/2023 | House | House Third Reading Passed - No Amendments |
| 02/01/2023 | House | House Second Reading Passed with Amendments - Committee |
| 01/31/2023 | House | House Second Reading Laid Over Daily - No Amendments |
| 01/26/2023 | House | House Committee on Business Affairs & Labor Refer Amended to House Committee of the Whole |
| 01/09/2023 | House | Introduced In House - Assigned to Business Affairs & Labor |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 08/07/2023 | 48 | Employer Notice Of Income Tax Credits |