(b) Assist resident individuals in amending their federal income tax returns, their state income tax returns, or both, for up to two prior tax years in order to claim the federal and state earned income tax and child tax credits.
(2) As third-party resources allow, a third-party entity shall create a pre-populated federal or state income tax return, or both, for one of the two options described in subsection (1) of this section for up to one hundred thousand resident households that appear to qualify for the earned income tax credit or child tax credit in up to two prior tax years. For participating residents, the third-party entity may also pre-populate other parts of the tax returns using information provided by the resident for completing necessary tax credit applications, and, where possible, submit the pre-populated forms to the department of revenue or internal revenue service, as applicable.
(3) (a) To develop, implement, and administer the pilot program described in this section, the department of revenue shall:
(I) Collaborate with a third-party entity to identify the population of up to one hundred thousand resident households who may be eligible to claim the prior year tax credits identified in subsection (1) of this section;
(II) Notify the households identified pursuant to subsection (3)(a)(I) of this section about the availability of the pilot program and instruct them on how to access the program and provide the consent required by subsection (3)(a)(III) of this section;
(III) Develop a mechanism to share wage data with the third-party entity; and
(IV) Develop a system for resident individuals to digitally consent to having wage data shared with the third-party entity.
(b) The department of revenue may seek, accept, and expend gifts, grants, or donations from private or public sources for the purposes of this section.
