[Congressional Record Volume 143, Number 82 (Thursday, June 12, 1997)]
[Extensions of Remarks]
[Page E1201]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




      INTRODUCTION OF THE HOME TELECOMMUTER TAX POLICY ACT OF 1997

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                          HON. DAVID E. PRICE

                           of north carolina

                    in the house of representatives

                        Thursday, June 12, 1997

  Mr. PRICE of North Carolina. Mr. Speaker, I am introducing 
legislation today to help a growing segment of our work force--
telecommuters. This legislation supports new flexibility in the 
workplace by providing tax incentives for telecommuters. Specifically, 
this bill allows employees to deduct employer-provided telephone lines 
for telecommuting purposes.
  The Fourth District of North Carolina includes Research Triangle 
Park, a hotbed of economic, business, and intellectual development. In 
my visits to RTP companies, management and employees alike have 
expressed their support for telecommuting. As more families rely on two 
incomes to make ends meet and as technology continues to allow more 
creative work environments, telecommuting is quickly becoming a more 
popular and more viable work option for working families. In addition, 
studies have shown that telecommuting employees record fewer sick days 
and demonstrate increased work satisfaction, two factors that 
contribute to higher worker productivity.
  Under current law, employers can provide additional telephone lines 
to employees who telecommute, but these benefits are considered taxable 
income to the worker. My bill would create another category under the 
``qualified transportation fringe'', a provision in the Tax Code that 
allows employers to provide incentives for carpooling and mass transit. 
This new transportation fringe would allow employers to provide up to 
$60 per month in tax-exempt telecommuting benefits, most notably an 
additional telephone line. Telecommuting is simply another form of 
environmentally friendly transportation to work, and our Tax Code 
should reflect these priorities.
  My bill would give families more control over their work, increase 
worker productivity for participating businesses and encourage 
environmentally friendly work patterns. Passage of this bill would give 
working families another tool to help with their balancing act between 
family and career. I urge my colleagues to cosponsor the Home 
Telecommuter Tax Policy Act.

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