MA H3096

Business corporations receive a $10 tax credit per qualified remote employee, defined as a salaried, full-time employee working from their Massachusetts residence at least 16 hours per week on average

Business corporations receive a 15% tax credit on costs for purchasing business and communication equipment essential for employees to work remotely from Massachusetts residences

Individual remote employees may deduct 20% of unreimbursed work-related expenses including internet/telecommunications access used only for employment and office equipment such as computers, monitors, phones, printers, and furniture

Tax credits cannot reduce corporate excise taxes below the minimum amounts required under existing law