HR 3271 IHCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to improve commuting and transportation options.CommentsClose CommentsPermalink

July 21, 2009CommentsClose CommentsPermalink

Mr. BLUMENAUER (for himself, Mr. KIRK, and Mr. MCGOVERN) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concernedCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to improve commuting and transportation options.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title- This Act may be cited as the ‘Green Routes to Work Act’.CommentsClose CommentsPermalink





(b) Table of Contents- The table of contents for this Act is as follows:CommentsClose CommentsPermalink





Sec. 1. Short title; table of contents.CommentsClose CommentsPermalink





Sec. 2. Increased uniform dollar limitation for all types of transportation fringe benefits.CommentsClose CommentsPermalink





Sec. 3. Clarification of Federal employee benefits.CommentsClose CommentsPermalink





Sec. 4. Eligibility of self-employed individuals to receive transit fringe benefits.CommentsClose CommentsPermalink





Sec. 5. Parking cash-out programs.CommentsClose CommentsPermalink





Sec. 6. Vanpool investment credit.CommentsClose CommentsPermalink





Sec. 7. Refundable employer credit for providing tax-free transit passes to employees.CommentsClose CommentsPermalink





Sec. 8. Expenditures to provide bicycle access.CommentsClose CommentsPermalink





Sec. 9. Employees may receive transit passes and reimbursement of bicycle commuting expenses as excludable fringe benefits for the same month.CommentsClose CommentsPermalink





Sec. 10. Deduction for expenditures to remove architectural and transportation barriers to bicycle access.CommentsClose CommentsPermalink





Sec. 11. Credit for teleworking.CommentsClose CommentsPermalink

SEC. 2. INCREASED UNIFORM DOLLAR LIMITATION FOR ALL TYPES OF TRANSPORTATION FRINGE BENEFITS.

(a) In General- Paragraph (2) of section 132(f) of the Internal Revenue Code of 1986 (relating to limitation on exclusion) is amended--CommentsClose CommentsPermalink





(1) by striking ‘$100’ in subparagraph (A) and inserting ‘$230’, andCommentsClose CommentsPermalink





(2) by striking ‘$175’ in subparagraph (B) and inserting ‘$230’.CommentsClose CommentsPermalink





(b) Inflation Adjustment Conforming Amendments- Subparagraph (A) of section 132(f)(6) of the Internal Revenue Code of 1986 (relating to inflation adjustment) is amended--CommentsClose CommentsPermalink





(1) by striking the last sentence,CommentsClose CommentsPermalink





(2) by striking ‘1999’ and inserting ‘2010’, andCommentsClose CommentsPermalink





(3) by striking ‘1998’ and inserting ‘2009’.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2009.CommentsClose CommentsPermalink

SEC. 3. CLARIFICATION OF FEDERAL EMPLOYEE BENEFITS.

Section 7905 of title 5, United States Code, is amended--CommentsClose CommentsPermalink





(1) in subsection (a)--CommentsClose CommentsPermalink





(A) in paragraph (2)(C) by inserting ‘and’ after the semicolon;CommentsClose CommentsPermalink





(B) in paragraph (3) by striking ‘; and’ and inserting a period; andCommentsClose CommentsPermalink





(C) by striking paragraph (4); andCommentsClose CommentsPermalink





(2) in subsection (b)(2)(A) by amending subparagraph (A) to read as follows:CommentsClose CommentsPermalink





‘(A) qualified transportation fringe as defined in section 132(f)(1) of the Internal Revenue Code of 1986;’.CommentsClose CommentsPermalink

SEC. 4. ELIGIBILITY OF SELF-EMPLOYED INDIVIDUALS TO RECEIVE TRANSIT FRINGE BENEFITS.

(a) In General- Subparagraph (E) of section 132(f)(5) is amended--CommentsClose CommentsPermalink





(1) by striking ‘For purposes of this subsection, the term’ and inserting the following:CommentsClose CommentsPermalink





‘(i) IN GENERAL- Except as provided in clause (ii), the term’, andCommentsClose CommentsPermalink





(2) by adding at the end the following new clause:CommentsClose CommentsPermalink





‘(ii) Self-employed Individuals Eligible for Transit Pass Fringe Benefit- For purposes of paragraph (1)(B), such term includes an individual who is an employee within the meaning of section 401(c)(1).’.CommentsClose CommentsPermalink





(b) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2009.CommentsClose CommentsPermalink

SEC. 5. PARKING CASH-OUT PROGRAMS.

(a) In General- Subparagraph (C) of section 132(f)(5) is amended--CommentsClose CommentsPermalink





(1) by striking ‘The term’ and inserting the following:CommentsClose CommentsPermalink





‘(i) IN GENERAL- The term’.CommentsClose CommentsPermalink





(2) by adding at the end of clause (i), as amended by paragraph (1), the following: ‘Such term shall not include any parking with respect to any specified employer unless such employer establishes a parking cash-out program.’, andCommentsClose CommentsPermalink





(3) by adding at the end the following new clauses:CommentsClose CommentsPermalink





‘(ii) SPECIFIED EMPLOYER- For purposes of this subparagraph, the term ‘specified employer’ means any employer who--CommentsClose CommentsPermalink





‘(I) employs on average 50 or more employees during the calendar year,CommentsClose CommentsPermalink





‘(II) leases the parking facilities referred to in clause (i),CommentsClose CommentsPermalink





‘(III) can separately determine the amount paid per parking space leased, andCommentsClose CommentsPermalink





‘(IV) can reduce the number of parking space leased (on a basis not less frequently than monthly) without penalty.CommentsClose CommentsPermalink





‘(iii) PARKING CASH-OUT PROGRAM- For purposes of this subparagraph, the term ‘parking cash-out program’ means a program established by the employer under which--CommentsClose CommentsPermalink





‘(I) the employer offers employees a cash allowance equal to the regular amount paid by the employer for parking for a single employee under clause (i) in lieu of the parking referred to in clause (i), andCommentsClose CommentsPermalink





‘(II) any employee electing the cash allowance shall certify to the employer that the employee will comply with guidelines established by the employer to avoid neighborhood parking problems and violation of such guidelines are enforced by the employer by termination of eligibility of such employee for such cash allowance and employer sponsored parking.’.CommentsClose CommentsPermalink





(b) Effective Date- The amendments made by this section shall apply to parking provided during calendar years beginning after December 31, 2009.CommentsClose CommentsPermalink

SEC. 6. VANPOOL INVESTMENT CREDIT.

(a) In General- Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:CommentsClose CommentsPermalink

‘SEC. 45R. QUALIFYING VANPOOL INVESTMENT CREDIT.

‘(a) General Rule- For purposes of section 38, the qualifying vanpool investment credit for any taxable year is an amount equal to 10 percent of the basis of a qualified commuter van placed in service by the taxpayer during the taxable year.CommentsClose CommentsPermalink





‘(b) Qualified Commuter Van- For purposes of this section, the term ‘qualified commuter van’ means a vehicle--CommentsClose CommentsPermalink





‘(1) the seating capacity of which is at least 8, but not more than 15, adults (not including the driver),CommentsClose CommentsPermalink





‘(2) which has a 3-year class life,CommentsClose CommentsPermalink





‘(3) at least 80 percent of the mileage use of which can reasonably be expected to be for transportation described in section 132(f)(1)(A),CommentsClose CommentsPermalink





‘(4) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, andCommentsClose CommentsPermalink





‘(5) is originally placed in service by the taxpayer before January 1, 2013.CommentsClose CommentsPermalink





‘(c) Contracting for Services Exception-CommentsClose CommentsPermalink





‘(1) IN GENERAL- In the case of an employer who contracts with an unrelated person for the provision of transportation described in section 132(f)(1)(A) and who makes an election under this subsection for a taxable year (in such form and manner as the Secretary may by regulation prescribe), in lieu of the amount determined under subsection (a), the qualifying vanpool investment credit with respect to the taxpayer for the taxable year shall be an amount equal to 10 percent of the amounts paid or incurred by the employer for the taxable year pursuant to such contract for the provision of such transportation.CommentsClose CommentsPermalink





‘(2) RELATED PERSONS- All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as related persons for purposes of this subsection.CommentsClose CommentsPermalink





‘(3) TERMINATION- This subsection shall not apply to any amounts paid or incurred after December 31, 2012.CommentsClose CommentsPermalink





‘(d) Basis Reduction- For purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit.’.CommentsClose CommentsPermalink





(b) Credit Treated as 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:CommentsClose CommentsPermalink





‘(36) the qualifying vanpool investment credit determined under section 45R(a).’.CommentsClose CommentsPermalink





(c) 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:CommentsClose CommentsPermalink





‘(38) to the extent provided in section 45R(e), in the case of amounts with respect to which a credit has been allowed under section 45R.’CommentsClose CommentsPermalink





(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:CommentsClose CommentsPermalink





‘Sec. 45R. Qualifying vanpool investment credit.’.CommentsClose CommentsPermalink





(e) Effective Date- The amendments made by this section shall apply to property placed in service, and amounts paid or incurred, after December 31, 2009.CommentsClose CommentsPermalink

SEC. 7. REFUNDABLE EMPLOYER CREDIT FOR PROVIDING TAX-FREE TRANSIT PASSES TO EMPLOYEES.

(a) In General- Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by inserting after section 36A the following new section:CommentsClose CommentsPermalink

‘SEC. 36B. EMPLOYERS PROVIDING TAX-FREE TRANSIT PASSES TO EMPLOYEES.

‘(a) In General- In the case of an employer, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to 50 percent of the amount paid or incurred by the taxpayer during the taxable year--CommentsClose CommentsPermalink





‘(1) for transit passes provided to employees of such employer, andCommentsClose CommentsPermalink





‘(2) as cash reimbursements made to such employees for transit passes purchased by such employees.CommentsClose CommentsPermalink





‘(b) Limitation to Tax-Free Transit Passes- Subsection (a) shall apply to a transit pass (or reimbursement) provided to an employee only to the extent that the employer reasonably expects that the value of such pass (or the amount of such reimbursement) is excludable from such employee’s income under section 132.CommentsClose CommentsPermalink





‘(c) Exclusion of Nontaxpayers- Subsection (a) shall not apply to any employer which is exempt from the tax imposed by this chapter with respect to the activity in which the employee is performing services for the employer.CommentsClose CommentsPermalink





‘(d) Definitions- Terms used in this section shall have the respective meanings given such terms by section 132.’.CommentsClose CommentsPermalink





(b) Denial of Double Benefit- Section 280C of such Code is amended by adding at the end the following new subsection:CommentsClose CommentsPermalink





‘(g) Employer Credit for Providing Tax-Free Transit Passes to Employees- No deduction shall be allowed for that portion of the expenses (otherwise allowable as a deduction) taken into account in determining the credit under section 36B for the taxable year which is equal to the amount of the credit allowable for such taxable year under section 36B(a).’.CommentsClose CommentsPermalink





(c) Clerical Amendment- The table of sections for such subpart C is amended by inserting after the item relating to section 36A the following new item:CommentsClose CommentsPermalink





‘36B. Employers providing tax-free transit passes to employees.’.CommentsClose CommentsPermalink





(d) Effective Date- The amendments made by this section shall apply to transit passes provided after the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 8. EXPENDITURES TO PROVIDE BICYCLE ACCESS.

(a) In General- Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new section:CommentsClose CommentsPermalink

‘SEC. 45S. EXPENDITURES TO PROVIDE BICYCLE ACCESS.

‘(a) In General- For purposes of section 38, the amount of the bicycle access credit determined under this section for any taxable year shall be an amount equal to 50 percent of so much of the eligible bicycle access expenditures for the taxable year as exceed $250 but do not exceed $10,250.CommentsClose CommentsPermalink





‘(b) Definitions- For purposes of this section--CommentsClose CommentsPermalink





‘(1) ELIGIBLE BICYCLE ACCESS EXPENDITURES-CommentsClose CommentsPermalink





‘(A) IN GENERAL- The term ‘eligible bicycle access expenditures’ means amounts paid or incurred for the purpose of improving access, security, or convenience with respect to bicycle travel to or from a business of the taxpayer.CommentsClose CommentsPermalink





‘(B) EXPENDITURES MUST BE REASONABLE- Amounts paid or incurred for the purposes described in subparagraph (A) shall include only expenditures which are reasonable and shall not include expenditures which are unnecessary to accomplish such purposes.CommentsClose CommentsPermalink





‘(C) EXPENSES IN CONNECTION WITH NEW CONSTRUCTION NOT ELIGIBLE- The term ‘eligible bicycle access expenditures’ shall not include amounts which are paid or incurred in connection with any facility first placed in service after the date of the enactment of this section.CommentsClose CommentsPermalink





‘(2) ELIGIBLE SMALL BUSINESS- For purposes of this section, the term ‘eligible small business’ shall have the meaning given such term by section 44(b).CommentsClose CommentsPermalink





‘(c) Special Rules- Rules similar to the rules of paragraphs (2), (3), (4), (6), and (7) of section 44(d) shall apply for purposes of this section.CommentsClose CommentsPermalink





‘(d) Regulations- The Secretary shall prescribe regulations necessary to carry out the purposes of this section.’.CommentsClose CommentsPermalink





(b) Conforming Amendments-CommentsClose CommentsPermalink





(1) Subsection (b) of section 38 of such Code, as amended by this Act, is amended by striking ‘plus’ at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting ‘, plus’, and by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(37) the bicycle access credit determined under section 45S(a).’.CommentsClose CommentsPermalink





(2) 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:CommentsClose CommentsPermalink





‘45S. Expenditures to provide bicycle access.’.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 9. EMPLOYEES MAY RECEIVE TRANSIT PASSES AND REIMBURSEMENT OF BICYCLE COMMUTING EXPENSES AS EXCLUDABLE FRINGE BENEFITS FOR THE SAME MONTH.

(a) In General- Subclause (II) of section 132(f)(5)(F)(iii) of the Internal Revenue Code of 1986 (defining qualified bicycling month) is amended by striking ‘, (B),’.CommentsClose CommentsPermalink





(b) Limitation- Subparagraph (A) of section 132(f)(2) of such Code (relating to limitation on exclusions) is amended by striking ‘and (B)’ and inserting ‘, (B), and (D)’.CommentsClose CommentsPermalink





(c) Repeal of Constructive Receipt Treatment of Bicycle Commuting Reimbursements- Paragraph (4) of section 132(f) of such Code is amended by striking ‘(other than a qualified bicycle commuting reimbursement)’.CommentsClose CommentsPermalink





(d) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2008.CommentsClose CommentsPermalink

SEC. 10. DEDUCTION FOR EXPENDITURES TO REMOVE ARCHITECTURAL AND TRANSPORTATION BARRIERS TO BICYCLE ACCESS.

(a) In General- Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 190 the following new section:CommentsClose CommentsPermalink

‘SEC. 190A. EXPENDITURES TO REMOVE ARCHITECTURAL AND TRANSPORTATION BARRIER TO BICYCLE ACCESS.

‘(a) In General- A taxpayer may elect (at such time and in such manner as the Secretary shall by regulation prescribe) to treat architectural and transportation barrier removal expenses of the taxpayer for the taxable year as expenses which are not chargeable to capital account. The expenditures so treated shall be allowed as a deduction.CommentsClose CommentsPermalink





‘(b) Architectural and Transportation Barrier Removal Expenses- For purposes of this section, the term ‘architectural and transportation barrier removal expenses’ means amounts paid or incurred for the purpose of making any facility or public transportation vehicle owned or leased by the taxpayer for use in connection with his trade or business more secure, accessible to, and convenient for use by individuals traveling by bicycle.CommentsClose CommentsPermalink





‘(c) Limitation- The deduction allowed by subsection (a) for any taxable year shall not exceed $15,000.’.CommentsClose CommentsPermalink





(b) Conforming Amendments-CommentsClose CommentsPermalink





(1) Paragraph (1) of section 263(a) of such Code is amended by striking ‘or’ at the end of subparagraph (K), by striking the period at the end of subparagraph (L) and inserting ‘, or’, and by adding at the end the following new subparagraph:CommentsClose CommentsPermalink





‘(M) expenditures for which a deduction is allowed under section 190A.’.CommentsClose CommentsPermalink





(2) Section 1245(a)(2)(C) of such Code is amended by inserting ‘190A,’ after ‘190,’.CommentsClose CommentsPermalink





(3) The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 190 the following new item:CommentsClose CommentsPermalink





‘Sec. 190A. Expenditures to remove architectural and transportation barrier to bicycle access.’.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 11. 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 foreign tax credit, etc.) is amended by adding at the end the following new section:CommentsClose CommentsPermalink

‘SEC. 30E. TELEWORK CREDIT.

‘(a) Allowance of Credit- In the case of an eligible taxpayer, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the qualified teleworking expenses paid or incurred by the taxpayer during such year.CommentsClose CommentsPermalink





‘(b) Maximum Credit-CommentsClose CommentsPermalink





‘(1) PER TELEWORKER LIMITATION- The credit allowed by subsection (a) for a taxable year with respect to qualified teleworking expenses paid or incurred by or on behalf of an individual teleworker shall not exceed $400.CommentsClose CommentsPermalink





‘(2) REDUCTION FOR TELEWORKING LESS THAN FULL YEAR- In the case of an individual who is in a teleworking arrangement for less than a full taxable year, the amount referred to paragraph (1) shall be reduced by an amount which bears the same ratio to $400 as the number of months in which such individual is not in a teleworking arrangement bears to 12. For purposes of the preceding sentence, an individual shall be treated as being in a teleworking arrangement for a month if the individual is subject to such arrangement for any day of such month.CommentsClose CommentsPermalink





‘(c) Definitions- For purposes of this section--CommentsClose CommentsPermalink





‘(1) ELIGIBLE TAXPAYER- The term ‘eligible taxpayer’ means--CommentsClose CommentsPermalink





‘(A) in the case of an individual, an individual who performs services for an employer under a teleworking arrangement, orCommentsClose CommentsPermalink





‘(B) in the case of an employer, an employer for whom employees perform services under a teleworking arrangement.CommentsClose CommentsPermalink





‘(2) TELEWORKING ARRANGEMENT- The term ‘teleworking arrangement’ means an arrangement under which an employee teleworks for an employer at least 1 day per week.CommentsClose CommentsPermalink





‘(3) QUALIFIED TELEWORKING EXPENSES- The term ‘qualified teleworking expenses’ means expenses paid or incurred under a teleworking arrangement--CommentsClose CommentsPermalink





‘(A) for purchase or installation of any electronic information or telecommunication equipment which is used to enable an individual to telework, orCommentsClose CommentsPermalink





‘(B) for any telecommunications service, or Internet access (or related services), relating to the use of such equipment.CommentsClose CommentsPermalink





‘(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.CommentsClose CommentsPermalink





‘(d) Limitation Based on Amount of Tax-CommentsClose CommentsPermalink





‘(1) LIABILITY FOR TAX- The credit allowable under subsection (a) for any taxable year shall not exceed the excess (if any) of--CommentsClose CommentsPermalink





‘(A) the regular tax for the taxable year, reduced by the sum of the credits allowable under subpart A and the preceding sections of this subpart, overCommentsClose CommentsPermalink





‘(B) the tentative minimum tax for the taxable year.CommentsClose CommentsPermalink





‘(2) CARRYFORWARD OF UNUSED CREDIT- If the amount of the credit allowable under subsection (a) for any taxable year exceeds the limitation under paragraph (1) for the taxable year, the excess shall be carried to the succeeding taxable year and added to the amount allowable as a credit under subsection (a) for such succeeding taxable year.CommentsClose CommentsPermalink





‘(e) Special Rules-CommentsClose CommentsPermalink





‘(1) BASIS REDUCTION- For purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit (determined without regard to subsection (d)).CommentsClose CommentsPermalink





‘(2) 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.CommentsClose CommentsPermalink





‘(3) 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 the portion of the cost of any property taken into account under section 179.CommentsClose CommentsPermalink





‘(4) ELECTION NOT TO TAKE CREDIT- No credit shall be allowed under subsection (a) for any expense if the taxpayer elects to have this section not apply with respect to such expense.CommentsClose CommentsPermalink





‘(5) DENIAL OF DOUBLE BENEFIT- No deduction or credit (other than under this section) shall be allowed under this chapter with respect to any expense which is taken into account in determining the credit under this section.CommentsClose CommentsPermalink





‘(f) Reporting Requirement-CommentsClose CommentsPermalink





‘(1) IN GENERAL- In the case of an eligible taxpayer who is an employer, no credit shall be allowed under this section for qualified teleworking expenses of the employer with respect to such employer’s employees unless the taxpayer submits to the Secretary (in such form and manner as the Secretary may prescribe)--CommentsClose CommentsPermalink





‘(A) the survey described in paragraph (2), andCommentsClose CommentsPermalink





‘(B) a detailed description of the teleworking policies of the employer, including a description of--CommentsClose CommentsPermalink





‘(i) which employees of the employer are eligible to telework,CommentsClose CommentsPermalink





‘(ii) any employer goals relating to teleworking, and any progress with respect to such goals, andCommentsClose CommentsPermalink





‘(iii) any materials or resources of the employer intended to promote or enable teleworking.CommentsClose CommentsPermalink





‘(2) CALL FOR TELEWORK DATA SURVEY- The Secretary shall, in consultation with the Office of Personnel Management, establish, make publicly available to taxpayers, and update as appropriate, a survey designed to track teleworking trends among employers allowed credits under this section.CommentsClose CommentsPermalink





‘(3) REPORT TO CONGRESS- Not later than October 15 of each calendar year, the Secretary shall submit to the Congress, and make publicly available on the Internet and at the offices of the Internal Revenue Service, a report, which shall include a summary of the information contained in the submissions under paragraph (1) for taxable years ending in the previous calendar year.’.CommentsClose CommentsPermalink





(b) Conforming Amendment- Subsection (a) of section 1016 of such Code, as amended by this Act, is amended by striking ‘and’ at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting ‘, and’, and by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(39) to the extent provided in section 30E(e), in the case of amounts with respect to which a credit has been allowed under section 30E.’CommentsClose CommentsPermalink





(c) Clerical Amendment- The table of sections for subpart B of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:CommentsClose CommentsPermalink





‘Sec. 30E. Telework credit.’.CommentsClose CommentsPermalink





(d) Effective Date- The amendments made by this section shall apply to amounts paid or incurred after December 31, 2009.CommentsClose CommentsPermalink