109 HR 5154 IH: Traffic Reduction Through Technology Act of 2006 U.S. House of Representatives 2006-04-06 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 109th CONGRESS 2d Session H. R. 5154 IN THE HOUSE OF REPRESENTATIVES April 6, 2006 Mr. Pombo 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 a credit against tax for teleworking.

1.

Short title

This Act may be cited as the Traffic Reduction Through Technology Act of 2006.

2.

Credit for teleworking

(a)

In general

Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to other credits) is amended by inserting after section 30C the following new section:

30D.

Credit for teleworking

(a)

General rule

There shall be allowed as a credit against the tax imposed by this chapter for any taxable year an amount equal to the telework tax credit. (b)

Telework tax credit

For purposes of this section— (1)

Qualified employer

In the case of a qualified employer, the telework tax credit is an amount equal to the sum of— (A)$1,000 per qualified employee who teleworks 5 days a week, (B)$800 per qualified employee who teleworks 4 days a week, (C)$600 per qualified employee who teleworks 3 days a week, (D)$400 per qualified employee who teleworks 2 days a week, plus (E)$200 per qualified employee who teleworks 1 day a week. (2)

Qualified employee

In the case of a qualified employee, the telework tax credit is $250. (c)

Limitation per qualified employer

In the case of a qualified employer, the amount of the telework tax credit for a taxable year shall not exceed $15,000. (d)

Definitions

For purposes of this section— (1)

Qualified employer

The term qualified employer means an employer who employs 1 or more qualified employees. (2)

Qualified employee

The term qualified employee means an individual— (A)who is employed by the individual’s employer for not less than 6 months during the taxable year, (B)who performs services for such employer under a teleworking arrangement during the taxable year, (C)whose traditional worksite is located not less than 20 miles from the individual’s residence, and (D)who has not been treated as a qualified employee with respect to such employer during a preceding taxable year. (3)

Teleworking arrangement

The term teleworking arrangement means an arrangement under which an employee teleworks for an employer not less than 1 day per week. (4)

Telework

The term telework means to perform work functions, using electronic information and communication technologies, thereby reducing or eliminating the physical commute to and from the traditional worksite.

. (b)

Clerical amendment

The table of sections for subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 30C the following new item: Sec. 30D. Credit for teleworking.. (c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2006.