ORS 652.755: Rules regarding notice to employees about state and federal earned income tax credits.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) As used in this section, “employer” has the meaning given that term in ORS 652.210. (2) The Commissioner of the Bureau of Labor and Industries shall adopt rules, in collaboration with business representatives and with groups that advocate for low income people, to require employers to provide written notice to each employee about the state and federal earned income tax credits. The notice must: (a) Be in English and in the language the employer typically uses to communicate with the employee. (b) Be sent annually with the employee’s federal form W-2. (c) Provide website addresses for the Internal Revenue Service and the Department of Revenue where the employee can find information about the state and federal earned income tax credits. (3) The Bureau of Labor and Industries shall include, in any poster regarding the state minimum wage, notice to employees about the state and federal earned income tax credits. [2017 c.333 §1] PENALTIES
Official history and status
History: Note: 652.755 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 652 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Administrative rules citing this section
- OAR 603-082-0010: Purpose — implements
- OAR 603-082-0020: Definitions — implements
- OAR 839-001-0495: Violations Separate and Distinct — implements
- OAR 839-001-0496: Civil Penalties for Violation of Regulations Pertaining to the Payment of Wages — implements
- OAR 839-020-0087: Earned Income Tax Credit Notice to Employees — implements
This rule cites
- ORS 652.210 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors652.html