Bill Text: NY S08248 | 2017-2018 | General Assembly | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2018-04-23 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S08248 Detail]
Download: New_York-2017-S08248-Introduced.html
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. LBD14565-03-8S. 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 employers Amount of credit under 14 of telecommuting employees subdivision 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.
