Rules regarding notice to employees about state and federal earned income tax credits
(1) As used in this section, “employer” has the meaning given that term in ORS 652.210 (Definitions for ORS 652.210 to 652.235).
(2) The Commissioner of the Bureau of Labor and Industries shall adopt rules, in collaboration with business representatives and with groups that advocate for low income people, to require employers to provide written notice to each employee about the state and federal earned income tax credits. The notice must:
(a) Be in English and in the language the employer typically uses to communicate with the employee.
(b) Be sent annually with the employee’s federal form W-2.
(c) Provide website addresses for the Internal Revenue Service and the Department of Revenue where the employee can find information about the state and federal earned income tax credits.
(3) The Bureau of Labor and Industries shall include, in any poster regarding the state minimum wage, notice to employees about the state and federal earned income tax credits. [2017 c.333 §1]
Note: 652.755 (Rules regarding notice to employees about state and federal earned income tax credits) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 652 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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