§ 10-913

# (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 provide the notice, by mail or electronic means, 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.