Telework expenses; reinstates tax credit.

Telework expenses tax credit; expiration.Reinstates the telework expenses tax credit for taxable years 2020and 2021. Under current law, the tax credit expired for taxable yearson or after January 1, 2019. The bill removes the application processfor claiming the credit and directs the Tax Commissioner to developand update procedures and guidelines for claiming the credit at thetime eligible employers file their taxes for the previous taxableyear.