Bill > S1939

This bill amends Chapter 62B of the General Laws to allow employers that implement a program enabling employees to telecommute to receive a tax credit. Telecommuting is defined as an employee, who is a Massachusetts resident, performing their normal work functions at a location different from the employer's office or facility located in the state and closer to their residence. The Department of Transportation will award the credit based on the number of employees that telecommute, the effectiveness and impact of the employer's telecommuting program, and other standards it develops. The credit is capped at $500 per participating employee per calendar year, and the total amount of credits that may be authorized in a year is limited to $12.5 million. The tax credits are effective for tax years beginning before January 1, 2030, but credits may be carried forward after that date.

Budget and Finance

https://malegislature.gov/Bills/192/S1939