The Vermont Statutes Online
The Vermont Statutes Online have been updated to include the actions of the 2023 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 32 : Taxation and Finance
Chapter 246 : Child Care Contribution
(Cite as: 32 V.S.A. § 10552)-
[Effective July 1, 2024.]
§ 10552. Definitions
As used in this chapter:
(1) “Covered wages” means wages paid to an employee by an employer.
(2) “Employee” means an individual who receives payments with respect to services performed for an employer from which the employer is required to withhold Vermont income tax pursuant to chapter 151, subchapter 4 of this title.
(3) “Employer” means a person who employs one or more employees who is required to withhold income tax from wages paid to the employees pursuant to chapter 151, subchapter 4 of this title.
(4) “Self-employed individual” means an individual who earns self- employment income.
(5) “Self-employment income” has the same meaning as in 26 U.S.C. § 1402.
(6) “Wages” means payments that are included in the definition of wages set forth in 26 U.S.C. § 3401. (Added 2023, No. 76, § 24, eff. July 1, 2024.)
