It increases the minimum to 30 hours for FY 1999-00 and subsequent years. It requires the two agencies to help TFA recipients obtain the credit within available appropriations. DOL, rather than DSS, must work with the Department of Revenue Services to promote the EITC to all TFA recipients, rather than to time-limited recipients alone. Employers may claim a credit for one year only for each recipient and may carry forward unused credits for five succeeding income years.
Employees paying no federal income taxes against which to apply the credit receive a refund instead.