Senate Bill S8248

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8248
 
                             I N  S E N A T E
 
                              April 23, 2018
                                ___________
 
 Introduced  by  Sen.  AVELLA -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to a tax credit  for  employers
   whose  employees  utilize  telecommuting  and for necessary technology
   purchases made by  telecommuting  employees;  and  providing  for  the
   repeal of such provisions upon expiration thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 210-B of the tax law is amended  by  adding  a  new
 subdivision 53 to read as follows:
   53. TAX CREDIT FOR EMPLOYERS OF TELECOMMUTING EMPLOYEES. (A) FOR PERI-
 ODS  BEGINNING  ON  OR  AFTER  JANUARY  FIRST, TWO THOUSAND NINETEEN BUT
 BEFORE JANUARY FIRST, TWO THOUSAND  TWENTY-ONE,  AN  EMPLOYER  SHALL  BE
 ALLOWED  A CREDIT AGAINST THE TAX IMPOSED PURSUANT TO THIS ARTICLE IN AN
 AMOUNT EQUAL TO ONE PERCENT OF THE SALARY AND WAGES PAID BY THE EMPLOYER
 DURING THE PRIVILEGE PERIOD TO  A  QUALIFIED  RESIDENTIAL  TELECOMMUTING
 EMPLOYEE RESIDING IN THE STATE DURING THE PRIVILEGE PERIOD.
   (B) FOR PURPOSES OF THIS SUBDIVISION:
   (1) "QUALIFIED RESIDENTIAL TELECOMMUTING EMPLOYEE" MEANS A SALARIED OR
 HOURLY  EMPLOYEE WHO UTILIZES TELECOMMUTING AND WHO, PURSUANT TO A RESI-
 DENTIAL TELECOMMUTING WORK ARRANGEMENT BETWEEN  THE  EMPLOYER  AND  THAT
 EMPLOYEE ENTERED INTO AFTER THE EFFECTIVE DATE OF THIS SUBDIVISION REGU-
 LARLY  PERFORMS A MAJORITY OF THE SERVICES THAT ARE PART OF THAT EMPLOY-
 EE'S NORMAL WORKWEEK IN THE EMPLOYEE'S RESIDENCE IN THIS STATE,  WITHOUT
 MAKING  ANY  WORK-RELATED  COMMUTE  TRIPS  ON  THE  DAY OR DAYS THAT THE
 EMPLOYEE IS TELECOMMUTING AND IS NOT DIRECTLY SUPERVISED IN THE  CONDUCT
 OF THE EMPLOYEE'S DUTIES WHILE AT THE EMPLOYEE'S RESIDENCE.
   (2)  "RESIDENTIAL  TELECOMMUTING  WORK  ARRANGEMENT"  MEANS  A WRITTEN
 CONTRACT BETWEEN THE EMPLOYER AND EMPLOYEE DEFINING THE RESPONSIBILITIES
 OF THE EMPLOYER AND EMPLOYEE WITH RESPECT TO A JOB ALLOWING  RESIDENTIAL
 TELECOMMUTING.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14565-03-8
              

 S. 8248                             2
 
   (3)  "TELECOMMUTING"  MEANS  AN  OFF-SITE  ARRANGEMENT THAT PERMITS AN
 EMPLOYEE TO WORK IN THE EMPLOYEE'S RESIDENCE FOR  ALL  OR  PART  OF  THE
 WORKWEEK.
   (C)  AN  EMPLOYER  CLAIMING A CREDIT UNDER THIS SUBDIVISION SHALL FILE
 WITH THE COMMISSIONER, ON A FORM PROVIDED BY THE COMMISSIONER, FOR  EACH
 QUALIFIED  RESIDENTIAL TELECOMMUTING EMPLOYEE, THE FOLLOWING INFORMATION
 AT A MINIMUM:
   (1) THE START DATE OF EMPLOYMENT;
   (2) THE DATE THE EMPLOYEE BEGAN WORKING FROM THE EMPLOYEE'S RESIDENCE;
   (3) THE TOTAL NUMBER OF HOURS OR DAYS WORKED PER WORKWEEK;
   (4) THE NUMBER OF HOURS OR DAYS PER WORKWEEK THAT THE  EMPLOYEE  WORKS
 FROM THE EMPLOYEE'S RESIDENCE;
   (5)  TOTAL  SALARY  OR  WAGES  PAID DURING THE PRIVILEGE PERIOD TO THE
 EMPLOYEE; AND
   (6) ANY OTHER INFORMATION DEEMED  NECESSARY  BY  THE  COMMISSIONER  TO
 ENSURE  THAT  EMPLOYERS ARE CLAIMING THIS CREDIT ONLY FOR EMPLOYEES THAT
 ARE WORKING FROM HOME. A COPY OF THIS INFORMATION REQUIRED TO  BE  FILED
 WITH  THE COMMISSIONER SHALL BE MADE AVAILABLE TO THE QUALIFIED RESIDEN-
 TIAL TELECOMMUTING EMPLOYEE AND MAY BE PROVIDED AS PART OF THE STATEMENT
 AS TO TAX WITHHELD ON WAGES REQUIRED TO BE FURNISHED BY AN  EMPLOYER  TO
 AN EMPLOYEE.
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (jjj) to read as follows:
   (JJJ) TAX CREDIT FOR EMPLOYERS OF  TELECOMMUTING  EMPLOYEES.  (1)  FOR
 PERIODS  BEGINNING  ON OR AFTER JANUARY FIRST, TWO THOUSAND NINETEEN BUT
 BEFORE JANUARY FIRST, TWO THOUSAND  TWENTY-ONE,  AN  EMPLOYER  SHALL  BE
 ALLOWED  A CREDIT AGAINST THE TAX IMPOSED PURSUANT TO THIS ARTICLE IN AN
 AMOUNT EQUAL TO ONE PERCENT OF THE SALARY AND WAGES PAID BY THE EMPLOYER
 DURING THE PRIVILEGE PERIOD TO  A  QUALIFIED  RESIDENTIAL  TELECOMMUTING
 EMPLOYEE RESIDING IN THE STATE DURING THE PRIVILEGE PERIOD.
   (2) FOR PURPOSES OF THIS SUBSECTION:
   (A) "QUALIFIED RESIDENTIAL TELECOMMUTING EMPLOYEE" MEANS A SALARIED OR
 HOURLY  EMPLOYEE WHO UTILIZES TELECOMMUTING AND WHO, PURSUANT TO A RESI-
 DENTIAL TELECOMMUTING WORK ARRANGEMENT BETWEEN  THE  EMPLOYER  AND  THAT
 EMPLOYEE  ENTERED INTO AFTER THE EFFECTIVE DATE OF THIS SUBSECTION REGU-
 LARLY PERFORMS A MAJORITY OF THE SERVICES THAT ARE PART OF THAT  EMPLOY-
 EE'S  NORMAL WORKWEEK IN THE EMPLOYEE'S RESIDENCE IN THIS STATE, WITHOUT
 MAKING ANY WORK-RELATED COMMUTE TRIPS  ON  THE  DAY  OR  DAYS  THAT  THE
 EMPLOYEE  IS TELECOMMUTING AND IS NOT DIRECTLY SUPERVISED IN THE CONDUCT
 OF THE EMPLOYEE'S DUTIES WHILE AT THE EMPLOYEE'S RESIDENCE.
   (B) "RESIDENTIAL  TELECOMMUTING  WORK  ARRANGEMENT"  MEANS  A  WRITTEN
 CONTRACT BETWEEN THE EMPLOYER AND EMPLOYEE DEFINING THE RESPONSIBILITIES
 OF  THE EMPLOYER AND EMPLOYEE WITH RESPECT TO A JOB ALLOWING RESIDENTIAL
 TELECOMMUTING.
   (C) "TELECOMMUTING" MEANS AN  OFF-SITE  ARRANGEMENT  THAT  PERMITS  AN
 EMPLOYEE  TO  WORK  IN  THE  EMPLOYEE'S RESIDENCE FOR ALL OR PART OF THE
 WORKWEEK.
   (3) AN EMPLOYER CLAIMING A CREDIT UNDER  THIS  SUBSECTION  SHALL  FILE
 WITH  THE COMMISSIONER, ON A FORM PROVIDED BY THE COMMISSIONER, FOR EACH
 QUALIFIED RESIDENTIAL TELECOMMUTING EMPLOYEE, THE FOLLOWING  INFORMATION
 AT A MINIMUM:
   (A) THE START DATE OF EMPLOYMENT;
   (B) THE DATE THE EMPLOYEE BEGAN WORKING FROM THE EMPLOYEE'S RESIDENCE;
   (C) THE TOTAL NUMBER OF HOURS OR DAYS WORKED PER WORKWEEK;
   (D)  THE  NUMBER OF HOURS OR DAYS PER WORKWEEK THAT THE EMPLOYEE WORKS
 FROM THE EMPLOYEE'S RESIDENCE;

 S. 8248                             3
 
   (E) TOTAL SALARY OR WAGES PAID DURING  THE  PRIVILEGE  PERIOD  TO  THE
 EMPLOYEE; AND
   (F)  ANY  OTHER  INFORMATION  DEEMED  NECESSARY BY THE COMMISSIONER TO
 ENSURE THAT EMPLOYERS  ARE CLAIMING THIS CREDIT ONLY FOR EMPLOYEES  THAT
 ARE  WORKING  FROM HOME. A COPY OF THIS INFORMATION REQUIRED TO BE FILED
 WITH THE COMMISSIONER SHALL BE MADE AVAILABLE TO THE QUALIFIED  RESIDEN-
 TIAL TELECOMMUTING EMPLOYEE AND MAY BE PROVIDED AS PART OF THE STATEMENT
 AS  TO  TAX WITHHELD ON WAGES REQUIRED TO BE FURNISHED BY AN EMPLOYER TO
 AN EMPLOYEE.
   § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by adding a new clause (xliv) to read as
 follows:
 (XLIV) TAX CREDIT FOR EMPLOYERS      AMOUNT OF CREDIT UNDER
 OF TELECOMMUTING EMPLOYEES           SUBDIVISION FIFTY-THREE OF
 UNDER SUBSECTION (JJJ)               SECTION TWO HUNDRED TEN-B
   § 4.  Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) TELECOMMUTING EMPLOYEE TECHNOLOGY PURCHASE CREDIT. (1) ALLOWANCE
 OF CREDIT.  (A) A TAXPAYER WHO IS A QUALIFIED RESIDENTIAL  TELECOMMUTING
 EMPLOYEE  AS DEFINED IN SUBPARAGRAPH ONE OF PARAGRAPH (B) OF SUBDIVISION
 FIFTY-THREE OF SECTION TWO  HUNDRED  TEN-B  OF  THIS  CHAPTER  SHALL  BE
 ALLOWED  A  CREDIT  AS  HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY
 THIS ARTICLE. THE AMOUNT OF THE CREDIT  SHALL  BE  UP  TO  FIVE  HUNDRED
 DOLLARS ANNUALLY FOR QUALIFIED TECHNOLOGY PURCHASES NECESSARY TO PERFORM
 HIS OR HER JOB.
   (B)  THE COMMISSIONER, IN CONSULTATION WITH THE DIRECTOR OF THE OFFICE
 OF INFORMATION TECHNOLOGY SERVICES, SHALL  PROMULGATE  RULES  AND  REGU-
 LATIONS  BY  DECEMBER  THIRTY-FIRST,  TWO THOUSAND EIGHTEEN TO ESTABLISH
 QUALIFYING TECHNOLOGY PURCHASES FOR THE PURPOSE OF ALLOCATING TAX  CRED-
 ITS PURSUANT TO SUBPARAGRAPH (A) OF THIS PARAGRAPH.  NOTWITHSTANDING ANY
 OTHER  PROVISIONS  TO THE CONTRARY IN THE STATE ADMINISTRATIVE PROCEDURE
 ACT, SUCH RULES AND REGULATIONS MAY BE ADOPTED ON AN EMERGENCY BASIS  IF
 NECESSARY  TO  MEET  SUCH  DECEMBER  THIRTY-FIRST, TWO THOUSAND EIGHTEEN
 DEADLINE.
   (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
 THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
 SUCH  YEAR,  THE  EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
 CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  SIX
 HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
 SHALL BE PAID THEREON.
   (3) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED  TAXPAYER
 TO FURNISH PROOF OF HIS OR HER QUALIFIED TECHNOLOGY PURCHASES IN SUPPORT
 OF HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBSECTION.
   §  5.  This act shall take effect immediately; provided, however, that
 this act shall expire and  be  deemed  repealed  January  1,  2021;  and
 provided, further, that this act shall apply to taxable years commencing
 January 1, 2019.