Family Work Flexibility Act of 2009 - Amends the Internal Revenue Code to allow employers a business tax credit for the cost of teleworking equipment used by employees to telework and for expenses to maintain such equipment. Limits the dollar amount of such credit to the lesser of $500 for each teleworking employee or $50,000.
[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2826 Introduced in House (IH)]
111th CONGRESS
1st Session
H. R. 2826
To amend the Internal Revenue Code of 1986 to allow employers a credit
against income tax for the cost of teleworking equipment and expenses.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 11, 2009
Ms. Bean (for herself, Mr. Carson of Indiana, Mr. Rodriguez, Mr.
Israel, Mr. Ryan of Ohio, Mr. Himes, and Ms. Shea-Porter) introduced
the following bill; which was referred to the Committee on Ways and
Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow employers a credit
against income tax for the cost of teleworking equipment and expenses.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Family Work Flexibility Act of
2009''.
SEC. 2. EMPLOYER CREDIT FOR TELEWORKING EQUIPMENT AND EXPENSES.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business related
credits) is amended by adding at the end the following new section:
``SEC. 45R. TELEWORKING EQUIPMENT CREDIT.
``(a) In General.--In the case of an employer, the teleworking
credit determined under this section is an amount equal to--
``(1) the cost of qualified teleworking equipment placed in
service by the taxpayer during the taxable year, and
``(2) the amount of expenses paid or incurred by the
taxpayer during the taxable year to maintain qualified
teleworking equipment.
``(b) Limitation.--The credit determined under this section for a
taxable year shall not exceed the lesser of--
``(1) $500 with respect to each teleworking employee of the
employer, or
``(2) $50,000.
``(c) Definitions.--For purposes of this section--
``(1) Qualified teleworking equipment.--The term `qualified
teleworking equipment' means telecommunication equipment--
``(A) which is used to enable employees of the
taxpayer to telework, and
``(B) the original use of which begins with the
taxpayer.
``(2) Teleworking employee.--The term `teleworking
employee' means any employee of the taxpayer who performs
services for the taxpayer under an arrangement under which the
employee teleworks for the taxpayer at least 20 hours per week
during the taxable year.
``(3) Telework.--The term `telework' means to perform work
functions using electronic information and communication
technologies and thereby reducing or eliminating the physical
commute to and from the traditional worksite.
``(d) Special Rules.--
``(1) Basis reduction.--For purposes of this subtitle, the
basis of any property for which a credit is determined under
subsection (a) shall be reduced by the amount of credit so
determined.
``(2) Controlled groups.--All persons treated as a single
employer under subsection (a) or (b) of section 52 or
subsection (m) or (o) of section 414 shall be treated as one
person for purposes of this section.
``(3) Recapture.--The Secretary shall, by regulations,
provide for recapturing the benefit of any credit allowable
under subsection (a) with respect to any property which ceases
to be property eligible for such credit during the useful life
of such property.
``(4) Property used outside united states, etc., not
qualified.--No credit shall be allowed under subsection (a)
with respect to any property referred to in section 50(b) or
with respect to expenses related to such property.
``(5) Election not to take credit.--No credit shall be
allowed under subsection (a) for any property or expense if the
taxpayer elects to have this section not apply with respect to
such property or expense.
``(6) Denial of double benefit.--No deduction shall be
allowed under this chapter with respect to any expense which is
taken into account in determining the credit under this
section.''.
(b) Conforming Amendment.--Subsection (a) of section 1016 of such
Code is amended by striking ``and'' at the end of paragraph (36), by
striking the period at the end of paragraph (37) and inserting ``,
and'', and by adding at the end the following new paragraph:
``(38) to the extent provided in section 45R(d)(1).''.
(c) Credit To Be Part of General Business Credit.--Section 38(b) of
such Code is amended by striking ``plus'' at the end of paragraph (34),
by striking the period at the end of paragraph (35) and inserting ``,
plus'', and by adding at the end of following new paragraph:
``(36) in the case of an employer, the teleworking credit
determined under section 45R(a).''.
(d) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by adding
at the end the following new item:
``Sec. 45R. Teleworking equipment credit.''.
(e) Effective Date.--The amendments made by this section shall
apply to property placed in service, and expenses paid or incurred,
after the date of the enactment of this Act in taxable years ending
after such date.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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