An Act relative to work from home incentives

This bill creates tax incentives for Massachusetts businesses that allow employees to work from home. It offers a $10 credit for each full-time salaried employee who works remotely from their Massachusetts home at least 16 hours per week on average. Additionally, companies can receive a credit equal to 15% of the cost of business and communication equipment purchased to support remote work. These credits reduce the excise tax owed by corporations but cannot lower the tax below the minimum amounts specified in existing state laws.