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Minnesota Legislature

Office of the Revisor of Statutes

SF 3792

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to taxes; income; providing an income tax credit for telecommuting
equipment expenses; proposing coding for new law in Minnesota Statutes,
chapter 290.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [290.0678] TELECOMMUTING EQUIPMENT CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms
have the meanings given them.
new text end

new text begin (b) "Qualifying employer" means an employer who employs at least ten people on
a full-time basis in Minnesota.
new text end

new text begin (c) "Workplace employee" means a full-time employee who performs all or
substantially all employment duties at the qualifying employer's place of business.
new text end

new text begin (d) "Telecommuting employee" means a full-time employee who at least one day per
week uses electronic communications to perform work that ordinarily would be performed
at the qualifying employer's place of business at the employee's home or secondary
residence or both, thereby eliminating the employee's physical commute to and from the
qualifying employer's place of business.
new text end

new text begin (e) "Qualifying employee" means an employee who converts from being a workplace
employee to being a telecommuting employee on or after January 1, 2006.
new text end

new text begin (f) "Telecommuting conversion expenses" means expenses incurred for purchase and
installation of equipment that facilitates telecommuting, including computer hardware and
software, modems, printers, fax machines, copiers, and office furnishings, but excludes
any such expenses for items that the employee uses for personal purposes on other than
an incidental basis. "Telecommuting conversion expenses" excludes electronic mail or
internet service provider fees, and fees for telephone, cellular, or other wireless service
necessary for telecommuting.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin A taxpayer is allowed a credit against the tax due under
this chapter equal to ten percent of the telecommuting conversion expenses of a qualifying
employee. The credit may be claimed one time for each qualifying employee. The credit
may be claimed by either the employer or the employee, but only one credit may be
claimed for the telecommuting conversion expenses of each qualifying employee. The
maximum credit is $100.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2005.
new text end