Iowa Code 217.36 – Distribution of earned income tax credit information
Current as of: 2023 | Check for updates
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1. The department shall ensure that educational materials relating to the federal and state earned income tax credits are provided in accordance with this section to each household receiving assistance or benefits under:
a. The hawk-i program under chapter 514I.
b. The family investment program under chapter 239B.
c. The medical assistance Act under chapter 249A.
d. The food programs defined in section 234.1 which are administered by the department.
e. Any other appropriate programs administered by, or under the oversight of, the department of human services.
Terms Used In Iowa Code 217.36
- Department: means the department of human services. See Iowa Code 249L.2
- Internet: means the federated international system that is composed of allied electronic communication networks linked by telecommunication channels, that uses standardized protocols, and that facilitates electronic communication services, including but not limited to use of the world wide web; the transmission of electronic mail or messages; the transfer of files and data or other electronic information; and the transmission of voice, image, and video. See Iowa Code 4.1
- Oversight: Committee review of the activities of a Federal agency or program.
- person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
- year: means twelve consecutive months. See Iowa Code 4.1
2. The department shall, by mail or through the internet, provide a household described in subsection 1 with access to:
a. Internal revenue service publications relating to the federal earned income tax credit.
b. Department of revenue publications relating to the state earned income tax credit.
c. Information prepared by tax preparers who provide volunteer or free federal or state income tax preparation services to low-income and other eligible persons and who are located in close geographic proximity to the person.
3. In January of each year, the department or a representative of the department shall mail to each household described in subsection 1 information about the federal and state earned income tax credit that provides the household with referrals to the resources described in subsection 2.
4. The mailings required by the department under this section do not have to be made as a separate mailing but may be included in existing mailings being made to the appropriate households.