SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2013 SESSION
HB 1336 Telework tax credit; creates income tax credit for certain employees.
Introduced by: David I. Ramadan | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
Tax credit for employees who telework. Creates a $250 income tax credit for employees who telework a minimum of 20 hours per week during at least 45 weeks of the taxable year. The employee would apply for tax credit to the Department of Taxation. The Department would determine whether the applicant has met the statutory requirements for the tax credit and would issue tax credits to those employees meeting such requirements. Tax credits would be issued on a first-come, first-served basis. The Department would not be allowed to issue more than $1 million in tax credits in any fiscal year. Any unused credit would not be allowed to be carried forward or carried back against the individual's tax liability. The credit would be available for taxable years beginning on or after January 1, 2013, but before January 1, 2018.
SUMMARY AS INTRODUCED:
Tax credit for employees who telework. Creates a $500 income tax credit for employees who telework a minimum of 20 hours per week during at least 45 weeks of the taxable year. The employee would apply for tax credit to the Department of Taxation. The Department would determine whether the applicant has met the statutory requirements for the tax credit and would issue tax credits to those employees meeting such requirements. Tax credits would be issued on a first-come, first-served basis. The Department would not be allowed to issue more than $2 million in tax credits in any fiscal year. Any unused credit would not be allowed to be carried forward or carried back against the individual's tax liability. The credit would be available for taxable years beginning on or after January 1, 2013, but before January 1, 2018.