[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7009 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 7009

To amend the Internal Revenue Code of 1986 to allow employers a credit 
    against income tax for the cost of telecommuting equipment and 
                               expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 23, 2008

Ms. Bean (for herself, Mr. Israel, Mr. Ryan of Ohio, Mr. Rodriguez, Ms. 
 Shea-Porter, and Mr. Carson) 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 telecommuting 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 
2008''.

SEC. 2. EMPLOYER CREDIT FOR TELECOMMUTING 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. 45Q. TELEWORKING EQUIPMENT.

    ``(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 for use by 
        teleworking employees of the taxpayer, and
            ``(2) the amount of expenses paid or incurred by the 
        taxpayer during the taxable year to maintain such 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 an individual 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.
            ``(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 a 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.
            ``(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 (35), by 
striking the period at the end of paragraph (36) and inserting ``, 
and'', and by adding at the end the following new paragraph:
            ``(37) to the extent provided in section 45Q(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 (32), 
by striking the period at the end of paragraph (33) and inserting ``, 
plus'', and by adding at the end of following new paragraph:
            ``(34) in the case of an employer, the teleworking credit 
        determined under section 45Q(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. 45Q. Teleworking 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.
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