Establishes that there shall be a tax credit in an amount equal to one percent of the salary and wages paid by an employer to a qualified residential telecommuting employee residing in the state, and a tax credit of up to five hundred dollars a year for necessary technology purchases of telecommuting employees.
STATE OF NEW YORK
________________________________________________________________________
8248
IN SENATE
April 23, 2018
___________
Introduced by Sen. AVELLA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to a tax credit for employers
whose employees utilize telecommuting and for necessary technology
purchases made by telecommuting employees; and providing for the
repeal of such provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 210-B of the tax law is amended by adding a new
2 subdivision 53 to read as follows:
3 53. Tax credit for employers of telecommuting employees. (a) For peri-
4 ods beginning on or after January first, two thousand nineteen but
5 before January first, two thousand twenty-one, an employer shall be
6 allowed a credit against the tax imposed pursuant to this article in an
7 amount equal to one percent of the salary and wages paid by the employer
8 during the privilege period to a qualified residential telecommuting
9 employee residing in the state during the privilege period.
10 (b) For purposes of this subdivision:
11 (1) "Qualified residential telecommuting employee" means a salaried or
12 hourly employee who utilizes telecommuting and who, pursuant to a resi-
13 dential telecommuting work arrangement between the employer and that
14 employee entered into after the effective date of this subdivision regu-
15 larly performs a majority of the services that are part of that employ-
16 ee's normal workweek in the employee's residence in this state, without
17 making any work-related commute trips on the day or days that the
18 employee is telecommuting and is not directly supervised in the conduct
19 of the employee's duties while at the employee's residence.
20 (2) "Residential telecommuting work arrangement" means a written
21 contract between the employer and employee defining the responsibilities
22 of the employer and employee with respect to a job allowing residential
23 telecommuting.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14565-03-8
S. 8248 2
1 (3) "Telecommuting" means an off-site arrangement that permits an
2 employee to work in the employee's residence for all or part of the
3 workweek.
4 (c) An employer claiming a credit under this subdivision shall file
5 with the commissioner, on a form provided by the commissioner, for each
6 qualified residential telecommuting employee, the following information
7 at a minimum:
8 (1) the start date of employment;
9 (2) the date the employee began working from the employee's residence;
10 (3) the total number of hours or days worked per workweek;
11 (4) the number of hours or days per workweek that the employee works
12 from the employee's residence;
13 (5) total salary or wages paid during the privilege period to the
14 employee; and
15 (6) any other information deemed necessary by the commissioner to
16 ensure that employers are claiming this credit only for employees that
17 are working from home. A copy of this information required to be filed
18 with the commissioner shall be made available to the qualified residen-
19 tial telecommuting employee and may be provided as part of the statement
20 as to tax withheld on wages required to be furnished by an employer to
21 an employee.
22 § 2. Section 606 of the tax law is amended by adding a new subsection
23 (jjj) to read as follows:
24 (jjj) Tax credit for employers of telecommuting employees. (1) For
25 periods beginning on or after January first, two thousand nineteen but
26 before January first, two thousand twenty-one, an employer shall be
27 allowed a credit against the tax imposed pursuant to this article in an
28 amount equal to one percent of the salary and wages paid by the employer
29 during the privilege period to a qualified residential telecommuting
30 employee residing in the state during the privilege period.
31 (2) For purposes of this subsection:
32 (A) "Qualified residential telecommuting employee" means a salaried or
33 hourly employee who utilizes telecommuting and who, pursuant to a resi-
34 dential telecommuting work arrangement between the employer and that
35 employee entered into after the effective date of this subsection regu-
36 larly performs a majority of the services that are part of that employ-
37 ee's normal workweek in the employee's residence in this state, without
38 making any work-related commute trips on the day or days that the
39 employee is telecommuting and is not directly supervised in the conduct
40 of the employee's duties while at the employee's residence.
41 (B) "Residential telecommuting work arrangement" means a written
42 contract between the employer and employee defining the responsibilities
43 of the employer and employee with respect to a job allowing residential
44 telecommuting.
45 (C) "Telecommuting" means an off-site arrangement that permits an
46 employee to work in the employee's residence for all or part of the
47 workweek.
48 (3) An employer claiming a credit under this subsection shall file
49 with the commissioner, on a form provided by the commissioner, for each
50 qualified residential telecommuting employee, the following information
51 at a minimum:
52 (A) the start date of employment;
53 (B) the date the employee began working from the employee's residence;
54 (C) the total number of hours or days worked per workweek;
55 (D) the number of hours or days per workweek that the employee works
56 from the employee's residence;
S. 8248 3
1 (E) total salary or wages paid during the privilege period to the
2 employee; and
3 (F) any other information deemed necessary by the commissioner to
4 ensure that employers are claiming this credit only for employees that
5 are working from home. A copy of this information required to be filed
6 with the commissioner shall be made available to the qualified residen-
7 tial telecommuting employee and may be provided as part of the statement
8 as to tax withheld on wages required to be furnished by an employer to
9 an employee.
10 § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
11 of the tax law is amended by adding a new clause (xliv) to read as
12 follows:
13 (xliv) Tax credit for employersAmount of credit under
14 of telecommuting employeessubdivision fifty-three of
15 under subsection (jjj)section two hundred ten-B
16 § 4. Section 606 of the tax law is amended by adding a new subsection
17 (kkk) to read as follows:
18 (kkk) Telecommuting employee technology purchase credit. (1) Allowance
19 of credit. (A) A taxpayer who is a qualified residential telecommuting
20 employee as defined in subparagraph one of paragraph (b) of subdivision
21 fifty-three of section two hundred ten-B of this chapter shall be
22 allowed a credit as hereinafter provided, against the tax imposed by
23 this article. The amount of the credit shall be up to five hundred
24 dollars annually for qualified technology purchases necessary to perform
25 his or her job.
26 (B) The commissioner, in consultation with the director of the office
27 of information technology services, shall promulgate rules and regu-
28 lations by December thirty-first, two thousand eighteen to establish
29 qualifying technology purchases for the purpose of allocating tax cred-
30 its pursuant to subparagraph (A) of this paragraph. Notwithstanding any
31 other provisions to the contrary in the state administrative procedure
32 act, such rules and regulations may be adopted on an emergency basis if
33 necessary to meet such December thirty-first, two thousand eighteen
34 deadline.
35 (2) Application of credit. If the amount of the credit allowed under
36 this subsection for any taxable year shall exceed the taxpayer's tax for
37 such year, the excess shall be treated as an overpayment of tax to be
38 credited or refunded in accordance with the provisions of section six
39 hundred eighty-six of this article, provided, however, that no interest
40 shall be paid thereon.
41 (3) Proof of claim. The commissioner may require a qualified taxpayer
42 to furnish proof of his or her qualified technology purchases in support
43 of his or her claim for credit under this subsection.
44 § 5. This act shall take effect immediately; provided, however, that
45 this act shall expire and be deemed repealed January 1, 2021; and
46 provided, further, that this act shall apply to taxable years commencing
47 January 1, 2019.