S-1795

AN ACT Relating to commute trip reduction; amending RCW 70.94.521 and 70.94.524; adding new sections to chapter 70.94 RCW; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.16 RCW; creating a new section; and providing an effective date.

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

Sec. 1. RCW 70.94.521 and 1997 c 250 s 1 are each amended to read as follows:

The legislature finds that automotive traffic in Washington's metropolitan areas is the major source of emissions of air contaminants. This air pollution causes significant harm to public health, causes damage to trees, plants, structures, and materials and degrades the quality of the environment.

Increasing automotive traffic is also aggravating traffic congestion in Washington's metropolitan areas. This traffic congestion imposes significant costs on Washington's businesses, governmental agencies, and individuals in terms of lost working hours and delays in the delivery of goods and services. Traffic congestion worsens automobile-related air pollution, increases the consumption of fuel, and degrades the habitability of many of Washington's cities and suburban areas. The capital and environmental costs of fully accommodating the existing and projected automobile traffic on roads and highways are prohibitive. Decreasing the demand for vehicle trips is significantly less costly and at least as effective in reducing traffic congestion and its impacts as constructing new transportation facilities such as roads and bridges, to accommodate increased traffic volumes.

The legislature also finds that increasing automotive transportation is a major factor in increasing consumption of gasoline and, thereby, increasing reliance on imported sources of petroleum. Moderating the growth in automotive travel is essential to stabilizing and reducing dependence on imported petroleum and improving the nation's energy security.

The legislature further finds that reducing the number of commute trips to work made via single-occupant cars and light trucks is an effective way of reducing automobile-related air pollution, traffic congestion, and energy use. Major employers have significant opportunities to encourage and facilitate reducing single-occupant vehicle commuting by employees. In addition, the legislature also recognizes the importance of increasing individual citizens' awareness of air quality, energy consumption, and traffic congestion, and the contribution individual actions can make towards addressing these issues.

The legislature further finds that telework has been found to reduce commute trips and provide flexibility for work-related travel. Additionally, telework enables employers to allow employees to work outside urban areas, which reduces commute trips while strengthening rural economies. Telework is a key component in a comprehensive transportation demand management package.

The intent of this chapter is to require local governments in those counties experiencing the greatest automobile-related air pollution and traffic congestion to develop and implement plans to reduce single-occupant vehicle commute trips. Such plans shall require major employers and employers at major worksites to implement programs to reduce single-occupant vehicle commuting by employees at major worksites. Local governments in counties experiencing significant but less severe automobile-related air pollution and traffic congestion may implement such plans. State agencies shall implement programs to reduce single-occupant vehicle commuting at all major worksites throughout the state.

Sec. 2. RCW 70.94.524 and 1991 c 202 s 11 are each amended to read as follows:

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

(1) "A major employer" means a private or public employer that employs one hundred or more full-time employees at a single worksite who begin their regular work day between 6:00 a.m. and 9:00 a.m. on weekdays for at least twelve continuous months during the year.

(2) "Major worksite" means a building or group of buildings that are on physically contiguous parcels of land or on parcels separated solely by private or public roadways or rights of way, and at which there are one hundred or more full-time employees of one or more employers, who begin their regular work day between 6:00 a.m. and 9:00 a.m. on weekdays, for at least twelve continuous months.

(3) "Commute trip reduction zones" mean areas, such as census tracts or combinations of census tracts, within a jurisdiction that are characterized by similar employment density, population density, level of transit service, parking availability, access to high occupancy vehicle facilities, and other factors that are determined to affect the level of single occupancy vehicle commuting.

(4) "Commute trip" means trips made from a worker's home to a worksite during the peak period of 6:00 a.m. to 9:00 a.m. on weekdays.

(5) "Proportion of single-occupant vehicle commute trips" means the number of commute trips made by single-occupant automobiles divided by the number of full-time employees.

(6) "Commute trip vehicle miles traveled per employee" means the sum of the individual vehicle commute trip lengths in miles over a set period divided by the number of full-time employees during that period.

(7) "Base year" means the year January 1, 1992, through December 31, 1992, on which goals for vehicle miles traveled and single-occupant vehicle trips shall be based. Base year goals may be determined using the 1990 journey-to-work census data projected to the year 1992 and shall be consistent with the growth management act. The task force shall establish a method to be used by jurisdictions to determine reductions of vehicle miles traveled.

(8) "Telework" means a work arrangement whereby employees are regularly scheduled to perform the normal duties and responsibilities of their positions at locations other than the traditional workplace, through the use of electronic communication with their workplace. The term includes only work arrangements made by employers for employees and excludes persons who are self-employed. "Telework" does not include activities to extend the work day.

(9) "Telework equipment" includes, but is not limited to:

(a) Desktop and laptop computers, computer-related hardware, facsimile machines, modems, routers, and similar data processing, data connection networks, or telecommunication equipment used at an alternate worksite, including an employee's home for telework purposes; and

(b) Equipment installed at an employer's place of business that is used to provide remote data and voice access to telework employees.

(10) "Telework expenditures" means amounts spent, including but not limited to, sales or use taxes paid, to purchase telework equipment or for telework installation costs. The term includes only expenditures for equipment and services reasonably necessary to facilitate telework.

(11) "Telework installation costs" means one-time expenditures for installation of remote access technology at an employee's home for the purposes of telework, including high-speed data lines.

NEW SECTION. Sec. 3. A new section is added to chapter 70.94 RCW to read as follows:

(1) The commute trip reduction task force must include a telework enhancement committee. The task force shall select the members of the telework enhancement committee. The committee membership may consist of nonmembers and members of the commute trip reduction task force. The committee shall select grants and loans for telework enhancement projects and telework activities, to be approved by the commute trip reduction task force. Funding for the grants and loans must be from the amounts appropriated by the legislature to the commute trip reduction task force for this purpose. The task force shall award grants and loans to telework enhancement projects on a statewide basis. The committee shall not limit grants and loans to projects in cities and counties meeting the requirements of RCW 70.94.527.

(2) The task force shall develop procedures and criteria for allocation of funds for the telework enhancement projects and telework activities on a statewide basis to address the highest priorities for enhancing telework.

(3) In evaluating, ranking, and awarding funds for projects and activities the task force shall give preference to projects that:

(a) Encourage and assist employers to provide telework opportunities for employees;

(b) Provide assistance to employers to locate jobs outside the congested Puget Sound urban areas; or

(4) In evaluating, ranking, and awarding funds for projects and activities the task force shall also give consideration to projects that:

(a) Are the most cost-effective;

(b) Have the greatest matched or in-kind funding; and

(5) The commute trip reduction task force shall determine the effectiveness of this subcommittee as part of its ongoing evaluation of the commute trip reduction law and report to the legislature. The report must be incorporated into the recommendations required in RCW 70.94.537(5).

NEW SECTION. Sec. 4. A new section is added to chapter 70.94 RCW to read as follows:

The telework enhancement account is created in the state treasury. Such funds as the legislature directs or appropriates to the account will be deposited to the account. Moneys in the account may only be spent after appropriation. Expenditures from the account may be used only for telework enhancement projects.

NEW SECTION. Sec. 5. A new section is added to chapter 82.04 RCW to read as follows:

(1) An employer is allowed a credit against tax due under this chapter for telework expenditures, including telework equipment, installation costs, and telework training. A credit claimed under this section may not exceed the amount of tax that would otherwise be due under this chapter. The credit must be claimed in the year in which the expenditure is made. The employer must make the expenditure the year in which the credit is approved by the department. Approved credit may not be carried over to subsequent calendar years. The credit must be claimed by the due date of the last tax return for the calendar year in which the expenditure is made. Any unused credit expires. A refund may not be given in place of a credit. Total credits claimed by a person under this section and section 6 of this act may not exceed twenty thousand dollars for any tax year. The commute trip reduction task force, in cooperation with the department, may set a maximum total credit amount of less than twenty thousand dollars. Expenditures made before the effective date of this act are not eligible for credit. If a person has used a credit approved under section 6 of this act against a tax under chapter 82.16 RCW, that same credit cannot be used against a tax under this chapter.

(2) The department, in consultation with the commute trip reduction task force, shall adopt rules for implementing the tax credit authorized under this section and section 6 of this act.

(3) Application for credits under this section must be made before making a telework expenditure. Applications must be made to the department in a form and manner as required by the department. The department shall approve or deny applications for credits using the criteria under this subsection. The department shall keep a running total of all credits approved under this subsection during each calendar year, and shall deny any credit application that would cause the tabulation for any year to exceed three million dollars. A person claiming a credit must keep records to verify eligibility under this section, including records showing that an employee was regularly scheduled to telework from his or her home or a remote site two or more days per week.

(4) As used in this section and section 6 of this act:

(a) "Telework" means a work arrangement whereby employees are regularly scheduled to perform the normal duties and responsibilities of their positions at locations other than the traditional workplace, through the use of electronic communication with their workplace. The term includes only work arrangements made by employers for employees and excludes persons who are self-employed. "Telework" does not include activities to extend the work day.

(b) "Telework equipment" includes, but is not limited to:

(i) Desktop and laptop computers, computer-related hardware, facsimile machines, modems, routers, and similar data processing, data connection networks, or telecommunication equipment used at an alternate worksite, including an employee's home for telework purposes; and

(ii) Equipment installed at an employer's place of business that is used to provide remote data and voice access to telework employees.

(c) "Telework expenditures" means amounts spent, including but not limited to, sales or use taxes paid, to purchase telework equipment or for telework installation costs. The term includes only expenditures for equipment and services reasonably necessary to facilitate telework.

(d) "Telework installation costs" means one-time expenditures for installation of remote access technology at an employee's home for the purposes of telework, including high-speed data lines.

(5) On the twenty-fifth of February, May, August, and November of each year, the director shall advise the state treasurer of the amount of credit taken during the preceding calendar quarter ending on the last day of December, March, June, and September, respectively.

(6) On the first of April, July, October, and January of each year, the state treasurer based upon information provided by the department shall deposit to the general fund a sum equal to the dollar amount of the credit provided under this section and section 6 of this act from the multimodal account. In no case may this amount exceed three million dollars in any calendar year.

(7) The commute trip reduction task force shall determine the effectiveness of this tax credit as part of its ongoing evaluation of the commute trip reduction law and report to the legislature. The report must include information on the amount of tax credits claimed to date and recommendations on future funding for the tax credit program. The report must be incorporated into the recommendations required in RCW 70.94.537(5).

NEW SECTION. Sec. 6. A new section is added to chapter 82.16 RCW to read as follows:

An employer is allowed a credit against tax due under this chapter for telework expenditures, as defined in section 5 of this act. A credit may be claimed under this section in the same manner as provided for credits under section 5 of this act. Credits under this section are subject to the same conditions and limitations as credits under section 5 of this act.

NEW SECTION. Sec. 7. This act takes effect October 1, 2001.

NEW SECTION. Sec. 8. If specific funding for the purposes of this act is not provided by June 30, 2001, in the transportation appropriations act, this act is null and void.