NC H582

Requires all employers to notify employees of the federal earned income tax credit no later than March 1 of each year.

Employers may satisfy the notification requirement by providing a copy of IRS Notice 797 or equivalent language to employees.

Notification methods include posting in a conspicuous workplace location, electronic mail, in-person delivery, United States mail, or inclusion with wage statements or payment.

Adds a new section (§ 95–9.2) to Article 1 of Chapter 95 of the General Statutes.

Effective upon becoming law.