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2009 SESSION
SB 1097 Income tax, state; tax credit to employers for expenses incurred in allowing employees to telework.
Introduced by: Mark R. Herring | R. Creigh Deeds | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Income tax; telework expenses tax credit. Provides a tax credit to employers for expenses incurred in allowing employees to telework pursuant to a signed telework agreement. An employer would be eligible for a credit of up to $1,200 per teleworking employee, depending on the number of days per month an employee will telework and whether the employer's primary place of business is located in a nonattainment area under the federal Clean Air Act. There is also a 100 percent tax credit for costs the employer incurs for conducting a telework assessment in the year prior to implementing a formal telework program. This assessment credit is capped at $20,000 per employer. The aggregate amount of tax credits that will be issued is capped at $1 million annually for taxable years 2010 and 2011.
FULL TEXT
HISTORY
- 01/13/09 Senate: Prefiled and ordered printed; offered 01/14/09 091141220
- 01/13/09 Senate: Referred to Committee on Finance
- 02/11/09 Senate: Left in Finance