Amends the Internal Revenue Code to require that an early W-2 be furnished to a terminated employee before January 31 only upon the receipt of a written request.
Requires an employer to furnish an employee whose employment is terminated before the close of a calendar year a general written notice stating that: (1) the employee may request in writing that W-2 information be provided within 30 days of such request if earlier than January 31; (2) an amount of Federal taxes has been withheld; and (3) if the employee is entitled to a refund, he must file a Federal tax return based on information which, unless a request is made by the employee, will be sent to him at his last known address before January 31 of the next calendar year.
Introduced in Senate
Referred to Senate Committee on Finance.
checking server…
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line