AN ANALYSIS OF

OPPORTUNITY FOR NEW MEXICO

ON

REMOTE WORKING
 OPPORTUNITY THEN
In a matter of months, a microorganism crippled economies worldwide, vastly disrupted international supply changes,
and pivoted the concept of a company’s workforce defined by its offices and its home community. Around the United
States, companies have been forced to shift to remote work. The results of this shift have been well documented.

NEWSWEEK: 54% WANT TO PERMENANTLY WORK FROM BUSINESS INSIDER: MAJOR CITIES ARE EXPECTED TO HAVE
HOME1 “URBAN FLIGHTS” AND RURAL AREAS CAN BENEFIT2

IBM surveyed 25,000 people nationwide and 54 percent of them Despite major tech companies quickly shifting to work-from-
want to continue working from home indefinitely, 75 percent home opportunities for their employees, many moved to their
want to work from home occasionally, and 40 percent said urban apartments, which are void of space for any type of home
employers should have an opt-in policy for working from home. office environment. Lower cost real estate of other locations
becomes attractive to remote workers.
-May 5, 2020
-May 14, 2020

FORTUNE: COMPANIES ARE RAPIDLY INCREASING THEIR CNBC: THE COVID-19 PANDEMIC WILL BE THE PIVOT POINT FOR
REMOTE WORKFORCE3 REMOTE WORKING4

Job search engine Adzuna has been tracking US-based remote “‘The coronavirus is going to be a tipping point. We plodded
working job listings online. They found the number of recent along at about 10% growth a year for the last 10 years, but I
listings, 4.5 million, is a 270% increase since 2017. Also of foresee that this is going to really accelerate the trend,’ Kate
interest, they highlighted that employers are increasingly Lister, president of Global Workplace Analytics, told CNBC.”
looking outside of geographic boundaries to find their needed
-March 23, 2020
talent.

-April 7, 2020

THE ATALANTIC: “THERE’S NO POINT IN COMMUTING IN THE PITCHBOOK: VC FIRMS ARE RECONSIDERING THEIR
FIRST PLACE”5 TRADITIONAL URBAN LOCATIONS6

The South Korean CDC has developed a number of The strength of the urban core allowed for VCs to pull
recommendations that will completely reshape the office companies together for collaboration. The COVID-19 pandemic
environment and limit in-person interactions. With all of the forced that physical network to work remotely, and it is forcing
new methods on inhibiting contact, workers and companies will venture capital firms to shift both their physical operations and
be enticed to switch to remote working. their geography for investments to be away from these
environments
-May 22, 2020
-May 26, 2020

TWITTER EMPLOYEES ALLOWED TO WORK REMOTELY IN PERPETUITY7

BuzzFeed News broke the story of Twitter CEO Jack Dorsey notifying employees by email “that they’d be allowed to work from home
permanently, even after the coronavirus pandemic lockdown passes.” Other tech companies also made the switch to remote working—
including Google, Facebook, Amazon, and Microsoft. Twitter has further cancelled all travel and in-person events company-wide through the
end of the year, with only “assessments” for what would happen in 2021. “Twitter human resources head Jennifer Christie told BuzzFeed
News the company would ‘never probably be the same’ in the structure of its work.”
 OPPORTUNITY NOW
From the beginning of the pandemic, companies and governments shifted to accommodate continued operations.
Over one year later, companies are examining their continued remote work opportunities and more are announcing
that it is a working arrangement that will stay.

BLOOMBERG BUSINESSWEEK: CA’S PROP 22 IS RESHAPING MICROSOFT 2021 WORK TREND INDEX: “TALENT IS
EMPLOYMENT RELATIONSHIPS8 EVERYWHERE IN A HYBRID WORK WORLD”9

In recent months labor groups have met with gig companies to Examining 30,000+ people in 31 countries using Microsoft 365
discuss compromises that would create some form of collective and LinkedIn, Microsoft found that hybrid work will be critical for
bargaining for gig workers. They point to Prop 22’s passage as attracting and retaining diverse talent. Also, despite reports of
an expressed preference for bargaining rights over employment longer work periods and exhaustion, employees report a want for
status continued hybrid and remote work going forward.

-February 17, 2021 -March 22, 2021

SITE SELECTION GROUP: JOB CREATION WITHIN GEOGRAPHIC WALL STREET JOURNAL: REMOTE WORK IS MOVING
BOUNDARIES ARE SHIFTING10 WORKFORCE OUT OF BIG CITIES11

There are currently 9 statewide remote worker attraction “[As] much as a quarter of the 160-million-strong U.S. labor force
programs in the US found in Georgia, Virginia, Michigan, New is expected to stay fully remote in the long term, and many more
Jersey, Kansas, Vermont, Tennessee, Hawaii, and Colorado. are likely to work remotely a significant part of the time. … A Pew
Local municipalities have created their own incentives packages Research survey in November found that about 5% of Americans
for remote workers, too. These include Tulsa, OK, Shoals, AL, had moved [recently] as a result of the pandemic—after only
Savannah, GA, and Northwest Arkansas. 9.3% moved for any reason in all of 2019.”

-March 23, 2021 -March 5, 2021

SOUTH FLORIDA BUSINESS JOURNAL: EMPLOYEES EXPECT PwC: REMOTE WORK WILL CHANGE COMMERCIAL REAL
CONTINUED REMOTE WORK12 ESTATE IN THE NEXT 12 MONTHS13

Surveying over 7,000 employees across 12 countries, Citrix and Physical office space in large cities will shrink and serve as a hub
OnePoll found that, “Almost 75% of respondents said they for office locations outside of large cities. Additionally, real
would consider relocating to a different city if they didn't have estate needs are expected to increase to accommodate social
to commute to a physical office. A previous survey of 2,000 U.S. distancing needs. Remote and hybrid workers will have more
workers found that 25% said they had already left their city, or opportunities outside of major urban areas.
planned to do so, because of their ability to work remotely.”
-January 12, 2021
-March 19, 2021

VIDEO SOFTWARE COMPANY ADOPTS WORKFORCE FROM EVERYWHERE, FOREVER POLICY14

Qumo Corporation was a live and on-demand video software company based in Minnesota with offices in India and London. In late 2020,
they made a decision to shutter all offices for a fully remote operation. The company found success in recruiting a Chief Marketing Officer and
a Chief Revenue Officer from San Francisco and Portland, Oregon, respectively. “Qumu CEO TJ Kennedy said the company's permanent work-
from-home policy has given the company a competitive advantage in recruiting. ‘In the past, we may have only hired people who lived near
one of our four offices," Kennedy said. "Now that's a much more wide open view and gives you a different pool of talent and capability.’"
 INTRODUCTION
The COVID-19 pandemic is causing worldwide economic disruption. Through advancements in technology and investments in IT infrastructure,
the world has become more prepared for remote work opportunities, but had not previously embraced this workforce concept broadly. The
recent pandemic has forced many companies and communities to reexamine their approach to remote work.

At MVEDA, our focus on this economic-base industry concept in response to COVID-19 has brought the follow opportunities into focus for Doña
Ana County communities and their residents. We strongly believe that alignment of resources to developing a diverse remote working
community will help anchor our communities and their economies in stability against future pandemic concerns.

BACKGROUND
In April 1982, Jack Niles predicted, “Telework and telecommuting are likely to increase at an accelerating rate over the next decade. By 1990,
there may be as many as 10 million telecommuters” due to new advances in technology.15 According to the US Census 2019 American
Community Survey, 5.7 percent of workers in the United States (over 8.9 million) 16 and older reported working at home. In New Mexico, 5.1
percent reported working from home. These figures show an upward trend from 2010, when nationwide 4.3 percent of workers and 4.9 percent
of workers statewide reported working at home.16

The US Bureau of Labor Statistics tracks work-at-home with an additional distinguishing factors. Of the population surveyed in the United States
ages 15 and older between 2017-2018, 28.8 percent of all 144.2 million workers could work from home. In fact, 24.8 percent of all workers
reported working from home over that time period. 82.9 percent of all that worked at home hold full-time positions. Over 72 percent of those
that worked at home have a Bachelor’s degree or higher. Of those who worked at home, 42.7 percent had weekly earnings greater than the
75th percentile of full-time wage and salary workers. The top 3 industries within which the greatest number of workers reported working at
home include: education and health services (8.8 million workers); professional and business services (7.9 million workers); and financial
activities (4.8 million workers). Also noted, slightly more than 1 out of every 3 people that work at home report having a child under the age of
18. Of those, 79.1 percent have a child or children under the age of 13. 17

Gallup Inc., a U.S.-based analytics and advisory firm, published the State of the American Workforce report for 2017.18 Within the report, Gallup
found that, “Only one-third of U.S. employees are engaged in their work and workplace (page 6).” This disengagement is what motivates many
employees to find work elsewhere. Disengagement is also leading to new methods of achieving full-time work. “[I]f employees can’t find an
exceptional job that complements other aspects of their life or, at a minimum, pays enough to make the 8-to-5 grind worthwhile, they can
create their own job category. They might work 20 hours a week at a contracted office gig, 20 as a ride-hailing service driver and 10 as a
freelancer (page 6).”

All of this highlights a number of trends that have led to a different style of working. Technological advancements and job fulfillment are only
two of many reasons why more people are turning to remote work opportunities. However, in many ways, this type of work has been largely
overlooked by the economic development community. Because remote work covers a broad scope of work skills, industries, and growing
applications, it is difficult for traditional economic development work to create mechanisms of support for this type of work. However, there are
some options for New Mexico.
 INCOME TAX ISSUES
Despite the growing trend and demonstrated desire by the public to do remote work, there are a number of barriers established in policy that create
“pinch points” for companies and their employees. The following is brief, but not summative, examination of those remote working concerns.

CORPORATE INCOME TAXES

There are two different forms of income taxes here to discuss that discourage residents of states from obtaining remote working positions. On the
corporate side of state income taxes, we are dealing with individual state apportionment methods. Specifically, the discussion is centered around a
state’s “nexus,” or whether a state has the power to tax a business. This authority is often established by a business having either property, sales, or
employees within a state’s jurisdiction—a “three-factor formula” brought about by the Uniform Division of Income for Tax Purposes Act. With
remote working, where a company may have primary operations in one state, but elect to hire staff in another, the state where the employee is
working may elect to tax the company for business conducted within its jurisdiction. New Mexico recently passed some changes to move away from
this apportionment method for headquarters and manufacturers, which may now elect an apportionment that triple-weights only the sales of the
company within New Mexico. However, this apportionment does not benefit companies that hire New Mexico residents as remote workers.

PERSONAL INCOME TAXES

The other form of income tax is on the individual—personal income tax. Some states enforce a “convenience of the employer rule” whereby the
home state of the company, if it has a personal income tax rate, may tax an employer on wages paid to an individual regardless of whether or not
that individual’s work was performed within the state. If the worker’s home state has an income tax, the worker may be required to pay both the
company’s state of origin personal income tax and the state rate where they performed the work. According to Ilya Lipin (2010), five states—
“Delaware, Nebraska, New Jersey, New York, and Pennsylvania—[use] the aforementioned taxation methods by employing the convenience versus
necessity test.”19 On April 18, 2016, Congress introduced some legislation to address this interstate double taxation of the remote worker titled the
“Multi-State Worker Tax Fairness Act,” but the legislation was referred to the US Senate Committee on Finance and never moved from there. In
Comptroller of the Treasury of Maryland v. Wynne, the United States Supreme Court held that full credit must be granted for income tax paid to
other government entities. While providing some relief and direction for taxpayers, this did not overrule the gap taxpayers are burdened with if the
credit does not resolve the liabilities of governments.

Complicating the personal income tax component further, there are local jurisdictions around the country that also impose income tax rates. In
2019, the Tax Foundation found, “Local income taxes are imposed by 4,964 taxing jurisdictions across 17 states, with a heavy concentration in Rust
Belt states, particularly Ohio and Pennsylvania.”20 In all, 190 counties, 3,816 municipalities, 954 school districts, and 4 special districts all impose
some form of local income tax. While some may be very minimal and insignificant to impact remote working and others are only imposed on
interest and dividend income, this does add another layer of consideration for companies considering a remote workforce.

NEW MEXICO’S CONSIDERATIONS

To date, 16 states and the District of Columbia have enacted varying income tax reciprocity agreements with other states that allow remote workers
to not worry about this additional taxation. Additionally, some states, like Connecticut, have implemented personal income tax credits to offset the
negative impacts of this additional tax. New Mexico has neither reciprocity agreements nor an offsetting credit for remote workers on the books.
 TYPES OF
REMOTE WORK

TELECOMMUTING & TELEWORK FULL-TIME REMOTE WORK

These workers are direct employees of a company These remote workers are also W-2 employees, but
and will typically receive W-2s, benefits, times of are in positions that do not require work timeframes
work, and work within proprietary systems or a physical office space.
established by the company.
Examples include: Designer, developer, SEO and
Examples include: Accountant, architect, journalist, social media manager, product manager, contract
auditor, customer service/technical support worker, some telemedicine workers, etc.
representative, telemedicine worker, etc.

FREELANCING SELF-OWNED HOME BUSINESS

This type can be considered similar to contract For those that do not wish to work for others or do
workers, but is distinct in that deliverables under not wish to work as a contractor or freelancer, but
freelance work are controlled to a greater degree by have a passion for a business idea, this type of
the worker and not the customer. Workers in this remote worker may present the best option.
grouping may also do a number of smaller tasks to Businesses will provide either products or services.
achieve revenue needs.
Examples include: eBay store owners, website
Examples include: Independent journalists, gig development and maintenance, novel author, etc.
economy workers, etc.
 NEW MEXICO CAN:
ADDRESS THE COPORATE INCOME TAX LIABILITY ENTICE BROADBAND ENHANCEMENT CASE STUDY: VERMONT REMOTE
While we are unable to address the “nexus” of Perhaps the most critical piece of infrastructure for WORKER GRANT PROGRAM
taxation authority, we do have the ability to this type of work is broadband internet Whether conducting the majority
change how we assess the liabilities of a company connections to the home. This is often discussed of their work from home or at a
that hires remote workers. Under current tax law, and focused on during legislative sessions, but the coworking space, remote workers
we tax any out-of-state entity under the old “three gap is widening in New Mexico when compared to in 2019 were eligible to receive
-factor formula” if any entity has employees within other states. Finding a means to increase access $5,000 per year for 2 years as
the state. Like we did for manufacturers and and speeds across New Mexico, especially in rural long as the worker was a resident
headquarters that are within New Mexico, we can areas where investment becomes more costly, can of Vermont. The grants pay for
allow companies with only remote workers within be as simple as a gross receipts tax deduction or a expenses including relocation,
our state to take advantage of a single-sales more creative regulatory fee structure. coworking memberships,
apportionment (or other advantageous corporate Additionally, finding ways to reduce the annual computers, internet, and other
income apportionment) that would entice hiring government revenues on deployment may result work-related costs.
New Mexico residents over a pause in corporate in other revenues based upon taxes charged to
CASE STUDY: TELEWORK!VA
income liabilities. The outcome would have, likely, customers now using these heightened services—
minimal effect to the annual revenues of the state. in the form of gross receipts taxes on a monthly Businesses in Virginia that
service bill. promote a telecommute program
could receive up to $50,000 in tax
credits for spending at most
EXPAND EXISTING INCENTIVE PROGRAMS DEVELOP REMOTE WORK SKILL SETS $1,200 in telework-related
Beyond structure, we have the ability to be more Our higher education system pivoted during the expenses for each employee.
flexible with our long-standing economic Spring 2020 semester providing more online Businesses must conduct
development tools to respond to the rapidly instruction and support that ever in years past. K- telework assessments, and they
increasing remote work trends. The Job Training 12 education adjusted to meet demands of can receive at most $20,000
Incentive Program (JTIP), after over 45 years of providing services while physically separated from toward telework assessment
success and strong use, could be a gateway students. This work has pushed both systems in costs, including creating policies
incentive and enticement to out-of-state new directions and provided both with new and procedures, creating telework
companies with remote work needs. This opportunities and outlooks on what may be a new program plans and metrics, and
workforce development-economic development normal in business for the private and public training.
tool exists as a marketing tool that brings sector. Now is the time that both educational CASE STUDY: GEORGIA
employment opportunities to New Mexico systems can assess how they are implementing COMMUTES: GIMME $5
residents. A properly aligned marketing campaign new technologies and the shifting social norms PROGRAM
to remote work-focused companies that is while using these technologies to advance the skill
supported by enticements, such as a secured wage sets of New Mexico residents. Offers cash incentives to entice
reimbursement program (JTIP) creates a better people to carpool their commute
It is also a great time for New Mexico to pursue or telework. Gas cards are
position for New Mexico to receive these job
incentive enticements that recent higher offered for logging carpool
opportunities than our current system allows.
education graduates can use to pitch to new mileage. Those that chose a clean
Other programs to discuss include: employers to offer remote work to them so they commute program (carpool,
may maintain their New Mexico residence.
• High Wage Jobs Tax Credit vanpool, transit, bicycling, or
teleworking) could receive $5/day
• Rural Jobs Tax Credit
for 90 days.
 MUNICIPALITIES CAN:
EXPANDING LOCAL INCENTIVE PROGRAMS
CASE STUDY: TULSA REMOTE DEVELOP REMOTE WORK SKILL SETS
The Local Economic Development Act (LEDA) is
The City of Tulsa will offer full- Municipalities across New Mexico are partnering
often cited as the leading obstacle for how a
time remote workers free shared- with workforce development programs in
community can creatively address its unique
office space, a subsidized recognition of the needs for advancement
economic development needs. Across New
furnished apartment in the city’s opportunities of their citizens. In these efforts,
Mexico, there are variances in interpretations that
Arts District, and $10,000 cash to municipalities should reflect on how they are
influence the means in which municipalities
relocate and work in Tulsa for at requesting and advocating for skill sets that
approach their economic development incentive
least one year. support remote work. Across New Mexico, many
plans.
municipalities also shifted to remote work options
during the COVID-19 pandemic. Partnerships with Local programs like a Gross Receipts Investment
CASE STUDY: REMOTE SHOALS community colleges and universities that support Policy (GRIP) have varying applications, but hold
(ALABAMA) remote work skill sets enhance the ability of local promise if a statewide application could provide
government workers to pivot during similar local municipalities with flexibility to promote the
The program will grant $10,000.
situations. Maintaining a flexible workforce allows industry they want, like remote workers, when
To cover moving expenses, 25% of
municipalities to be more responsive to New Mexico’s LEDA policy may not be an easy fit.
the grant comes upfront. After 6
months, remote workers receive community needs during times of crisis.
another 25%. The final 50% is
SUPPORT ECONOMIC DEVELOPMENT EFFORTS ENTICE BROADBAND ENHANCEMENT
granted after they have lived in
Shoals for one year. To be eligible Oftentimes, during economic downturns and Just as involved in the deployment of broadband
for the program, remote workers revenue shortfalls, the discussions of across New Mexico, local municipalities often hold
must be 18 years old and able to programmatic cuts to economic development charges for “rights-of-way” or “franchise fees” that
work in the U.S. They also have to marketing efforts are considered expendable. can influence an IT providers investments. These
be a full-time, remote employee However, those investments made in marketing to charges should be seen as tools and assessed in
with a company based outside of industry diversification and growth during ways that they can be used to enhance the
Colbert and Lauderdale Counties downtimes often exhibit less cost (because fewer development of stronger broadband backbones
and be able to move to Shoals are spending in the same areas) and show greater throughout their communities for the benefit of
within six months of selection. return (because the messaging is more residents and the enhancement of remote working
Applicants for the grant must prominent). Placing more resources in remote opportunities.
have a minimum annual income working marketing efforts can result in increased
of $52,000. household spending and possible home ownership
within a municipality.
 IMMEDIATE FOCUS:
In the near term, there are options to consider within Doña Ana County that we can work on to promote a remote work
ecosystem. MVEDA has initiated conversations in these areas with entities like NMSU, NMIDEA, and SoloWorks. Following the
assets of our region can lead to niche activity within the growing remote work opportunities.

RECRUITING REMOTE WORK EMPLOYERS RESHORING REMOTE WORK TALENT RETAINING EMPLOYERS

A key component of economic development is NMSU’s alumni base is a group of talent that is Following a model similar to Colorado’s in-
growing the base of employers that have sales familiar with Las Cruces. With many programs state enticement for remote working
from other locations and hire people locally. offered throughout the country right now, the opportunities, residents of Doña Ana County
The new payroll generated reduces the effects community must upfront sell the quality of life may look to more urban environments of El
of local leakage and supports community and livability of a community over others Paso and Albuquerque. Both of these areas,
growth. offering similar benefits. Alumni, as former with larger concentrations of employers could
residents, are familiar with the assets of the offer hybrid and fully remote work options
With this in mind, there are employers community. Additionally, there are plenty of with employers that are currently
globally shifting to recruitment of a remote anecdotes about college towns not having reconsidering their real estate needs and
workforce. By identifying those companies, enough job opportunities available for recent employment diversification.
communities can grow job opportunities for a graduates to entice them to stay (aka, “brain
variety of residents with smaller investments drain”). For New Mexico, this approach allows for
than traditional methods of employer urban and rural locations to partner on
recruitment. Focusing on the alumni network (including workforce initiatives for the benefit of
upcoming graduates), we can examine two employers that has previously not been
One approach, then, is to develop options: explored.
partnerships with a number of remote work
employers and screens candidates for ) Recruit alumni back who are remotely Under Colorado’s Location Neutral
deficiencies. Once candidates are identified, working with W2, 1099, and digital Employment Incentive (LONE), companies in
the work of the partnerships should also team business/freelance opportunities. urban environments that hire Colorado
potential candidates with services to resolve ) Encourage seniors pursuing career residents in rural locations receive a tax credit
identified needs. options to ask potential employers for between $2,500-$5,000 for each job they
remote work opportunities to stay in keep within the state.
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 REFERENCES
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A PRIMER ON REMOTE WORKING IN NEW MEXICO PREPARED BY:

277 E. AMADOR AVENUE, SUITE 304 | LAS CRUCES, NM 88001 | 575.525.2852