MI SB0394

Requires employers with 5 or more employees to provide all employees with information about federal earned income tax credit (EITC) eligibility and claiming instructions by January 31 each year.

Employers may deliver eligibility information through one or more methods: inclusion with annual wage summary or W-2/1099 forms, electronic mail to work email address, or mailing to employee's last known address.

Requires employers to post EITC eligibility information in every workplace at locations where employee notices are normally posted.

Directs the Department of Treasury to designate standard eligibility information for employers to use and post it in downloadable format on the department's website.

Applies to private, public, and governmental entities doing business in Michigan that employ 5 or more individuals for compensation.