| 1 | 1 | | 81R5433 JE-D |
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| 2 | 2 | | By: Jackson, Mike S.B. No. 732 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a franchise tax credit for employers that allow |
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| 8 | 8 | | employees to telecommute. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Chapter 171, Tax Code, is amended by adding |
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| 11 | 11 | | Subchapter K to read as follows: |
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| 12 | 12 | | SUBCHAPTER K. TAX CREDIT FOR EMPLOYERS WITH CERTAIN TELECOMMUTING |
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| 13 | 13 | | EMPLOYEES |
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| 14 | 14 | | Sec. 171.601. DEFINITIONS. In this subchapter: |
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| 15 | 15 | | (1) "Qualified employee" means a person who: |
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| 16 | 16 | | (A) has a written agreement with a taxable entity |
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| 17 | 17 | | that is the person's employer defining the duties of the taxable |
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| 18 | 18 | | entity and person with respect to a job allowing the person to |
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| 19 | 19 | | telecommute; |
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| 20 | 20 | | (B) has a predetermined schedule with the taxable |
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| 21 | 21 | | entity of when the person will telecommute; and |
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| 22 | 22 | | (C) telecommutes at least 24 hours in a work |
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| 23 | 23 | | week. |
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| 24 | 24 | | (2) "Telecommute" means using telecommunications |
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| 25 | 25 | | technology to work from an employee's residence. |
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| 26 | 26 | | Sec. 171.602. ELIGIBILITY. A taxable entity is eligible |
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| 27 | 27 | | for a credit against the tax imposed under this chapter for a period |
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| 28 | 28 | | in the amount and under the conditions provided by this subchapter. |
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| 29 | 29 | | Sec. 171.603. COMPUTATION OF CREDIT; LIMITATIONS. (a) |
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| 30 | 30 | | Except as provided by Subsection (b), the total amount of the credit |
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| 31 | 31 | | to which a taxable entity is entitled under this subchapter for a |
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| 32 | 32 | | period is computed by: |
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| 33 | 33 | | (1) determining the total number of qualified |
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| 34 | 34 | | employees the taxable entity had each week in a period; and |
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| 35 | 35 | | (2) multiplying the result of Subdivision (1) by $25. |
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| 36 | 36 | | (b) The total credit claimed under this subchapter for a |
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| 37 | 37 | | period may not exceed the total amount of franchise tax due for the |
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| 38 | 38 | | report after any other applicable tax credits. |
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| 39 | 39 | | Sec. 171.604. APPLICATION FOR CREDIT. (a) A taxable entity |
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| 40 | 40 | | must apply for a credit under this subchapter on or with the tax |
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| 41 | 41 | | report for the period for which the credit is claimed. |
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| 42 | 42 | | (b) The comptroller shall adopt a form for the application |
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| 43 | 43 | | for the credit. A taxable entity must use this form in applying for |
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| 44 | 44 | | the credit. |
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| 45 | 45 | | SECTION 2. This Act applies only to a report originally due |
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| 46 | 46 | | on or after the effective date of this Act. |
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| 47 | 47 | | SECTION 3. This Act takes effect January 1, 2010. |
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