The Director of Finance must pay each resident who meets certain eligibility standards a Working Families Income Supplement. If the Comptroller of the Treasury agrees, the Director may arrange for the Comptroller to pay the Supplement. To the extent that the Comptroller does not pay the supplement, the Director must pay it directly to each eligible resident.

(a) A person is eligible to receive the Working Families Income Supplement if the person is eligible to receive, and has applied for: (1) the federal earned income tax credit, or any successor federal income tax credit; or (2) the analogous state refundable earned income credit. (b) The County Executive, by regulations issued under Method (1), may adopt other eligibility standards. However, those standards must not make any person ineligible to receive the Supplement who would be eligible under subsection (a).

(a) Subject to subsection (b), the amount of the Working Families Income Supplement paid to each recipient must equal the amount of any refund the recipient receives from the State earned income credit program. (b) The Council may approve a different amount in the annual operating budget by an affirmative vote of at least five Councilmembers. (a) must equal 90% of any refund the recipient receives from the State earned income credit program in Fiscal Year 2015; and (b) must equal 95% of any refund the recipient receives from the State earned income credit program in Fiscal Year 2016.

A person who submits a false or fraudulent application, or withholds material information, to obtain a payment under this Article has committed a Class A violation. In addition, the person must repay the County for all amounts improperly paid and all accrued interest and penalties that would apply to those amounts as if they were overdue taxes. A person who violates this Section is liable for all court costs and expenses of the County in any civil action brought by the County to recover any payment, interest, or penalty. The County may collect any amount due, and otherwise enforce this Article, by any appropriate legal action.

The Director may require each eligible person to submit an application for the Working Families Income Supplement, and may take any other action necessary to administer the Supplement. The Executive may issue regulations under Method (1) to implement this Article.