Action:
This amendment removes the requirement that a child be claimed by an employee as a dependent on their federal income tax return, and sets up dependency criteria based on relationship, residency, age, and self-support.
Action 1731
General Information
| Action Summary |
The current definition of a dependent was based on IRS regulations which allowed an employee to cover certain dependents without incurring imputed income based on the state’s contribution to the plan. The Working Families Tax Relief Act (WFTRA) went into effect in December of 2004 and redefined who is considered a qualifying dependent for tax purposes under IRS §152. WFTRA removes the requirement that a qualifying child be claimed by an employee as a dependent on their federal income tax return and sets up dependency criteria based on relationship, residency, age, and self-support. These amended regulations bring the state regulations in line with WFTRA . |
| Chapters Affected |
Only affects this chapter.
|
| Executive Branch Review |
This action will go through the normal Executive Branch Review process.
|
| RIS Project |
No project yet assigned to this action |
| New Periodic Review |
This action will not be used to conduct a new periodic review.
|
Stages
Stages associated with this regulatory action.
| Stage ID |
Stage Type |
Status |
|
3139
|
Fast-Track
|
Stage complete. This regulation became effective on 03/15/2006. |
Contact Information
This person is the primary contact for this agency.
