HOUSE DOCKET, NO. 3836 FILED ON: 1/20/2023
HOUSE . . . . . . . . . . . . . . . No. 2794
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The Commonwealth of Massachusetts
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PRESENTED BY:
Paul K. Frost
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to work from home incentives.
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PETITION OF:
Name: | District/Address: | Date Added: |
Paul K. Frost | 7th Worcester | 1/20/2023 |
HOUSE DOCKET, NO. 3836 FILED ON: 1/20/2023
HOUSE . . . . . . . . . . . . . . . No. 2794
By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 2794) of Paul K. Frost relative to work from home tax incentives. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2900 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to work from home incentives.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Chapter 63 of the general laws, as appearing in the 2018 official edition, is hereby amended by adding after section 31N, the following new section:-
Section 31M. (A) A business corporation shall be allowed a credit against its excise due under this chapter equal to $10 for each qualified remote employee for the taxable year.
(b) For the purposes of this section a “qualified remote employee” shall mean a salaried, full-time employee, as defined by section 31C, who utilizes their primary Massachusetts residence as their work place for at least 16 per week on average for the taxable year.
(c) The credit allowed hereunder for any taxable year shall not reduce the excise to less than the amount due under section thirty-nine (b) or sixty-seven.
SECTION 1. Chapter 63 of the general laws, as appearing in the 2018 official edition, is hereby amended by adding after section 31M, the following new section:-
SECTION 31O. (A) A business corporation shall be allowed a credit against its excise due under this chapter equal to fifteen per cent of the cost incurred during the taxable year for the purchase business and communication equipment which are essential for employees to work remotely from their Massachusetts residence.
(b) The credit allowed hereunder for any taxable year shall not reduce the excise to less than the amount due under section thirty-nine (b) or sixty-seven.