Income tax, state; telework expenses tax credit. (HB47)

Introduced By

Del. Scott Lingamfelter (R-Woodbridge)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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. Read the Bill »


Bill Has Failed


12/21/2009Prefiled and ordered printed; offered 01/13/10 10100034D
12/21/2009Referred to Committee on Finance
01/24/2010Impact statement from TAX (HB47)
01/25/2010Assigned Finance sub: #3
02/09/2010Subcommittee recommends continuing to 2011
02/10/2010Continued to 2011 in Finance
12/03/2010Left in Finance