Skip to main content
Find a Lawyer

Maryland Code, Tax-General § 10-913

Current as of January 01, 2025 | Updated by Findlaw Staff

(a)(1) On or before January 1 of each calendar year, the Comptroller shall publish the maximum income eligibility for the earned income tax credit under § 10-704 of this title for the calendar year.

(2) The Comptroller shall prepare a notice that meets the requirements of subsection (b) of this section and mail the notice to all employers in the State.

(b)(1) On or before December 31 of each calendar year, an employer shall provide electronic or written notice to an employee who may be eligible for the earned income tax credit under § 10-704 of this title that:

(i) the employee may be eligible for the federal earned income tax credit under § 32 of the Internal Revenue Code; and

(ii) the employee may be eligible for the earned income tax credit under § 10-704 of this title.

(2) An employer may provide the notice required under this subsection to:

(i) all employees; or

(ii) employees with wages that are less than or equal to the maximum income eligibility published under subsection (a) of this section.

(c) An employee may not pursue a private cause of action against an employer for the employer's failure to provide the notice required under subsection (b) of this section.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Maryland Code, Tax-General § 10-913 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-10-913/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard