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2000 SESSION

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SB 428 Income tax; employer-provided commuting benefits tax credit.

Introduced by: Mary Margaret Whipple | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Income tax; employer-provided commuting benefits tax credit. Grants an income tax credit to employers who pay eligible commuting expenses of their employees for taxable years beginning on and after January 1, 2001. Eligible commuting expenses are those costs that cover travel between an employee's residence and place of employment by means of multiple-seating vehicle transportation and mass-transit transportation. The maximum annual credit for commuting expenses is the lesser of $240 per employee or the employer's tax liability for the tax year. Employers may not claim a tax credit for the expenses to the extent he has taken a deduction for such expenses for federal income tax purposes.

FULL TEXT

• 01/21/00  Senate: Presented & ordered printed 002819564  pdf

HISTORY

• 01/21/00  Senate: Presented & ordered printed 002819564
• 01/21/00  Senate: Referred to Committee on Finance
• 02/08/00  Senate: Continued to 2001 in Finance (16-Y 0-N)