California Revenue and Taxation Code § 19852

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 their employees, under the Unemployment Insurance Code. (b) “Employee” means any person who is covered by unemployment insurance by their 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. (e) “State departments and agencies that serve those who may qualify for Voluntary Income Tax Assistance or state and federal antipoverty tax credits, including the federal and the California EITC” means the following departments and agencies: (1) The State Department of Education with respect to information from the free or reduced-price meal program and National School Lunch Program. (2) The Employment Development Department with respect to information from the California Unemployment Insurance program. (3) The State Department of Health Care Services with respect to information from the Medi-Cal program. (4) The State Department of Social Services with respect to information from the CalFresh and CalWORKs programs. (f) “State and federal antipoverty tax credits” means state and federal tax credits that are designed to alleviate poverty and tax burdens for low-income households. (g) “Voluntary Income Tax Assistance” or “(VITA)” means the free basic income tax return preparation program, for federal and state personal income tax returns, managed by the Internal Revenue Service and operated by Internal Revenue Service partners and trained volunteers. (h) “CalFile” means the Franchise Tax Board’s free, direct, online program for taxpayers to complete and e-file their state personal income tax returns. (i) Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part, mean Title 26 of the United States Code, including all amendments thereto, as enacted on the specified date for the applicable taxable year as defined in paragraph (1) of subdivision (a) of Section 17024.5. (j) The amendments made to this section by Section 2 of Chapter 294 of the Statutes of 2016 shall apply to notices required pursuant to Section 19853 furnished on or after January 1, 2017. (k) The amendments made to this section by Section 9 of Chapter 55 of the Statutes of 2023 shall apply to notices required pursuant to Section 19853 furnished on or after January 1, 2024.

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