SB 301 - This act creates a tax credit in an amount equal to fifty percent of the expenses incurred by an employer for the implementation of a family friendly work program. A family friendly work program requires an employer to allow full-time employees to utilize at least two of the following: compressed work schedules; flextime; on-site day care; part-time positions; and telecommuting. The tax credit is a fully transferrable, non-refundable tax credit that may be carried forward three years until fully claimed. The tax credit has an annual aggregate cap of four million dollars. The provision of this act will automatically sunset six years after the effective date of the act. JASON ZAMKUS