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A BILL TO BE ENTITLED
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AN ACT
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relating to a franchise tax credit for employers that allow |
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employees to telecommute. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 171, Tax Code, is amended by adding |
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Subchapter K to read as follows: |
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SUBCHAPTER K. TAX CREDIT FOR EMPLOYERS WITH CERTAIN TELECOMMUTING |
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EMPLOYEES |
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Sec. 171.601. DEFINITIONS. In this subchapter: |
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(1) "Qualified employee" means a person who: |
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(A) has a written agreement with a taxable entity |
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that is the person's employer defining the duties of the taxable |
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entity and person with respect to a job allowing the person to |
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telecommute; |
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(B) has a predetermined schedule with the taxable |
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entity of when the person will telecommute; and |
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(C) telecommutes at least 24 hours in a work |
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week. |
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(2) "Telecommute" means using telecommunications |
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technology to work from an employee's residence. |
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Sec. 171.602. ELIGIBILITY. A taxable entity is eligible |
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for a credit against the tax imposed under this chapter for a period |
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in the amount and under the conditions provided by this subchapter. |
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Sec. 171.603. COMPUTATION OF CREDIT; LIMITATIONS. (a) |
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Except as provided by Subsection (b), the total amount of the credit |
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to which a taxable entity is entitled under this subchapter for a |
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period is computed by: |
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(1) determining the total number of qualified |
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employees the taxable entity had each week in a period; and |
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(2) multiplying the result of Subdivision (1) by $25. |
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(b) The total credit claimed under this subchapter for a |
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period may not exceed the total amount of franchise tax due for the |
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report after any other applicable tax credits. |
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Sec. 171.604. APPLICATION FOR CREDIT. (a) A taxable entity |
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must apply for a credit under this subchapter on or with the tax |
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report for the period for which the credit is claimed. |
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(b) The comptroller shall adopt a form for the application |
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for the credit. A taxable entity must use this form in applying for |
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the credit. |
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SECTION 2. This Act applies only to a report originally due |
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on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2010. |