217.36 - DISTRIBUTION OF EARNED INCOME TAX CREDIT INFORMATION.

        217.36  DISTRIBUTION OF EARNED INCOME TAX CREDIT
      INFORMATION.
         1.  The department shall ensure that educational materials
      relating to the federal and state earned income tax credits are
      provided in accordance with this section to each household receiving
      assistance or benefits under:
         a.  The hawk-i program under chapter 514I.
         b.  The family investment program under chapter 239B.
         c.  The medical assistance Act under chapter 249A.
         d.  The food programs defined in section 234.1 which are
      administered by the department.
         e.  Any other appropriate programs administered by, or under
      the oversight of, the department of human services.
         2.  The department shall, by mail or through the internet, provide
      a household described in subsection 1 with access to:
         a.  Internal revenue service publications relating to the
      federal earned income tax credit.
         b.  Department of revenue publications relating to the state
      earned income tax credit.
         c.  Information prepared by tax preparers who provide
      volunteer or free federal or state income tax preparation services to
      low-income and other eligible persons and who are located in close
      geographic proximity to the person.
         3.  In January of each year, the department or a representative of
      the department shall mail to each household described in subsection 1
      information about the federal and state earned income tax credit that
      provides the household with referrals to the resources described in
      subsection 2.
         4.  The mailings required by the department under this section do
      not have to be made as a separate mailing but may be included in
      existing mailings being made to the appropriate households.  
         Section History: Recent Form
         2008 Acts, ch 1157, §1