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2010 SESSION
HB 47 Income tax, state; telework expenses tax credit.
Introduced by: L. Scott Lingamfelter | 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 for taxable years beginning on or after January 1, 2011, but before January 1, 2013. 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 2011 and 2012.
FULL TEXT
HISTORY
- 12/21/09 House: Prefiled and ordered printed; offered 01/13/10 10100034D
- 12/21/09 House: Referred to Committee on Finance
- 01/25/10 House: Assigned Finance sub: #3
- 02/09/10 House: Subcommittee recommends continuing to 2011 by voice vote
- 02/10/10 House: Continued to 2011 in Finance by voice vote