Bill > H3096

This bill introduces tax incentives for businesses and employees who engage in remote work in Massachusetts. The first provision allows businesses a $10 tax credit for each "qualified remote employee" who works from their Massachusetts residence for at least 16 hours per week, with a full-time salaried employee definition. The second provision offers businesses a tax credit equal to 15% of the costs incurred for purchasing business and communication equipment necessary for remote work. Additionally, the bill provides individual employees who are qualified remote workers with the ability to claim a 20% tax deduction for expenses directly related to their remote employment, including internet access, telecommunications, office equipment like computers and furniture, and other supplies deemed necessary by the tax department. These tax credits and deductions are subject to limitations that ensure businesses still pay a minimum amount of excise tax. The bill aims to support and encourage remote work arrangements by providing financial incentives for both employers and employees.

Budget and Finance

https://malegislature.gov/Bills/194/H3096