HB1104:

Telework expenses; reinstates the tax credit for taxable years 2022 through 2031.

Bill Summary:

Telework expenses tax credit. 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.