Senate File 2418 - Enrolled PAG LIN 1 1 SENATE FILE 2418 1 2 1 3 AN ACT 1 4 RELATING TO NOTICE PROVIDED TO CERTAIN HOUSEHOLDS ABOUT THE 1 5 AVAILABILITY OF VOLUNTEER OR FREE INCOME TAX ASSISTANCE 1 6 PROGRAMS AND THE FEDERAL AND STATE EARNED INCOME TAX CREDITS. 1 7 1 8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 9 1 10 Section 1. NEW SECTION. 217.47 DISTRIBUTION OF EARNED 1 11 INCOME TAX CREDIT INFORMATION. 1 12 1. The department shall ensure that educational materials 1 13 relating to the federal and state earned income tax credits 1 14 are provided in accordance with this section to each household 1 15 receiving assistance or benefits under: 1 16 a. The hawk=i program under chapter 514I. 1 17 b. The family investment program under chapter 239B. 1 18 c. The medical assistance Act under chapter 249A. 1 19 d. The food programs defined in section 234.1 which are 1 20 administered by the department. 1 21 e. Any other appropriate programs administered by, or 1 22 under the oversight, of the department of human services. 1 23 2. The department shall, by mail or through the internet, 1 24 provide a household described in subsection 1 with access to: 1 25 a. Internal revenue service publications relating to the 1 26 federal earned income tax credit. 1 27 b. Department of revenue publications relating to the 1 28 state earned income tax credit. 1 29 c. Information prepared by tax preparers who provide 1 30 volunteer or free federal or state income tax preparation 1 31 services to low=income and other eligible persons and who are 1 32 located in close geographic proximity to the person. 1 33 3. In January of each year, the department or a 1 34 representative of the department shall mail to each household 1 35 described in subsection 1 information about the federal and 2 1 state earned income tax credit that provides the household 2 2 with referrals to the resources described in subsection 2. 2 3 4. The mailings required by the department under this 2 4 section do not have to be made as a separate mailing but may 2 5 be included in existing mailings being made to the appropriate 2 6 households. 2 7 Sec. 2. Section 252B.5, Code Supplement 2007, is amended 2 8 by adding the following new subsection: 2 9 NEW SUBSECTION. 4A. a. In order to maximize the amount 2 10 of any tax refund to which an obligor may be entitled and 2 11 which may be applied to child support and medical support 2 12 obligations, cooperate with any volunteer or free income tax 2 13 assistance programs in the state in informing obligors of the 2 14 availability of the programs. 2 15 b. The child support recovery unit shall publicize the 2 16 services of the volunteer or free income tax assistance 2 17 programs by distributing printed materials regarding the 2 18 programs. 2 19 2 20 2 21 2 22 JOHN P. KIBBIE 2 23 President of the Senate 2 24 2 25 2 26 2 27 PATRICK J. MURPHY 2 28 Speaker of the House 2 29 2 30 I hereby certify that this bill originated in the Senate and 2 31 is known as Senate File 2418, Eighty=second General Assembly. 2 32 2 33 2 34 2 35 MICHAEL E. MARSHALL 3 1 Secretary of the Senate 3 2 Approved , 2008 3 3 3 4 3 5 3 6 CHESTER J. CULVER 3 7 Governor