Bill > SB642

This bill creates the Strong Families Act, which establishes an income tax credit for employers that provide paid family and medical leave to their eligible employees. The tax credit is equal to 25% of the wages paid to qualified employees during their family and medical leave, up to a maximum of $4,000 per employee per tax year. To be eligible for the tax credit, employers must provide full-time employees with at least 4 weeks of paid family and medical leave, and part-time employees with a pro-rated amount of leave. The bill also prohibits employers from interfering with or discriminating against employees who exercise their right to family and medical leave. The tax credit provisions are effective for tax years beginning on or after January 1, 2021.