In an effort to address concerns related to global warming and to encourage the conservation of energy, on September 15, 2008 the Assembly introduced a bill (A3108) that would provide corporations with business tax and gross income tax credits for costs incurred in the development and implementation of telecommuting programs which eliminate or substantially reduce an employee’s physical commute to and from an employer’s principal place of business. Under the provisions of the bill, employers are entitled to a tax credit of up to $20,000 for costs incurred in conducting a telecommuting assessment (to determine whether a telecommuting program is feasible), and an additional credit up to $1,200 per employee, for each employee participating in the telecommuting program.