CA Rev & Tax Code Section 19852


For purposes of this part, the following terms have the following meanings:

(a)

“Employer” means any California employer who is subject to, and is required to provide, unemployment insurance to his or her employees, under the Unemployment Insurance Code.

(b)

“Employee” means any person who is covered by unemployment insurance by his or her employer, pursuant to the Unemployment Insurance Code.

(c)

“EITC” means the federal earned income tax credit, as defined in Section 32 of the Internal Revenue Code.

(d)

“State departments and agencies that serve those who may qualify for the EITC” means the following programs in the specified departments and agencies:

(1)

The State Department of Education: free or reduced-price meal program and National School Lunch Program.

(2)

Employment Development Department: California Unemployment Insurance.

(3)

State Department of Health Care Services: the Medi-Cal program.

(4)

Managed Risk Medical Insurance Board (MRMIB): the Healthy Families Program.
Last Updated

Aug. 19, 2023

§ 19852’s source at ca​.gov