2022 Session

Budget Amendments - HB30 (Member Request)

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Chief Patron: Guzman
HB 1104: Telework Expenses Tax Credit

Item 274 #4h

Item 274 #4h

First Year - FY2023 Second Year - FY2024
Department of Taxation FY2023 $67,500 FY2024 $64,800 GF
FY2023 1.00 FY2024 1.00 FTE

Page 272, line 42, strike "$65,177,884" and insert "$65,245,384".
Page 272, line 42, strike "$64,483,969" and insert "$64,548,769".


(This amendment provides funding from the general fund and a position at the Department of Taxation for costs associated with House Bill 1104, related to the provision of a telework expenses tax credit. Specifically, the bill reinstates the telework expenses tax credit for taxable years 2022 through 2031. The previous version of the credit expired on January 1, 2019. The bill removes requirements that were in place under the previous version of the credit, such as requiring the employee and employer to sign a telework agreement. The bill also eliminates a previous requirement that credit claimants apply for and reserve credits in advance and instead directs the Department of Taxation to develop procedures for claiming the credit. This is a placeholder amendment until a final fiscal impact statement is produced.)