Bill Summary
This legislation, known as the "Supporting State and Local Leaders Act", proposes to amend the Families First Coronavirus Response Act to allow tax credits for required paid sick leave and paid family and medical leave for Federal, State, and local governments. It also clarifies the definitions and application of these benefits for employees working for the government. The effective date of these amendments will be retroactive to the original provisions of the Families First Coronavirus Response Act.
Possible Impacts
1. If passed, this legislation could potentially provide relief for individuals who are unable to work due to illness or caring for a family member. The tax credits would allow them to still receive some form of income, mitigating the financial impact of taking time off.
2. On the other hand, this legislation could also affect employers, particularly small businesses, as they would be required to provide paid sick and family leave. This could potentially increase their costs and impact their ability to hire and retain employees.
3. The delimitations of this bill, such as specifying that the tax credits only apply to services performed for the government, could also limit the scope of its impact. This could potentially leave out individuals who work for private companies or organizations.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6643 Introduced in House (IH)]
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116th CONGRESS
2d Session
H. R. 6643
To allow tax credits to Federal, State, and local governments for
required paid sick leave and required paid family and medical leave.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 28, 2020
Mr. Schneider (for himself, Mr. Katko, Mr. Cox of California, Mr. King
of New York, Ms. DeGette, Mr. Suozzi, Mr. Fitzpatrick, Mr. Rouda, Ms.
Lee of California, Mr. Blumenauer, Mr. Pappas, Ms. Sanchez, Mr. Smith
of Washington, Mrs. Napolitano, Mr. Hastings, Ms. Brownley of
California, Mr. Beyer, Mr. Danny K. Davis of Illinois, Ms. Norton, Mr.
Kilmer, Mr. Kildee, Mr. Deutch, Mr. Sean Patrick Maloney of New York,
Ms. DeLauro, Mr. Grijalva, Ms. Schrier, Mr. Wright, Mr. David Scott of
Georgia, Mr. DeFazio, Mr. Pocan, Mr. Soto, Mr. Crow, Mr. Panetta, Mrs.
Watson Coleman, Ms. DelBene, Mr. Yoho, Ms. Slotkin, Mr. Costa, Ms.
Schakowsky, Mr. Stivers, Mr. Gottheimer, Ms. Castor of Florida, Mr.
Neguse, Mr. Bera, Ms. Kelly of Illinois, Mr. Carbajal, Mr. Ryan, Ms.
Dean, Mr. Larson of Connecticut, Mrs. Murphy of Florida, Mr. Trone, Mr.
Raskin, Ms. McCollum, Ms. Eshoo, Mr. Swalwell of California, Ms. Judy
Chu of California, Ms. Stevens, Mrs. Luria, Mr. Rodney Davis of
Illinois, Mr. Foster, Mr. Ted Lieu of California, Mr. Krishnamoorthi,
Ms. Escobar, Ms. Kaptur, Mr. Vargas, Mr. Rush, Mr. Gonzalez of Texas,
Mr. Simpson, Mr. Michael F. Doyle of Pennsylvania, Mr. Mullin, Mr.
Welch, Ms. Frankel, Miss Rice of New York, Mrs. Dingell, Ms. Craig, Ms.
Bonamici, Mr. Peters, Ms. Omar, Ms. Pingree, Mrs. Beatty, Ms. Speier,
Mr. Sires, Mr. Perlmutter, Mrs. Hayes, Ms. Shalala, Ms. Jayapal, Ms.
Herrera Beutler, Mr. King of Iowa, Mr. Loebsack, Mr. Casten of
Illinois, Mr. Heck, Mr. Delgado, Mr. McEachin, Mr. Marshall, Ms. Davids
of Kansas, Ms. Mucarsel-Powell, Mr. Cleaver, Mrs. Lawrence, Ms. Johnson
of Texas, Mr. Huffman, Ms. Sewell of Alabama, Mr. Himes, Mr. Lowenthal,
Ms. Fudge, Mr. Garamendi, Mr. Khanna, Mr. Cohen, Mr. Johnson of
Georgia, and Mr. Allred) introduced the following bill; which was
referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To allow tax credits to Federal, State, and local governments for
required paid sick leave and required paid family and medical leave.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Supporting State and Local Leaders
Act''.
SEC. 2. FEDERAL, STATE, AND LOCAL GOVERNMENTS ALLOWED TAX CREDITS FOR
PAID SICK AND PAID FAMILY AND MEDICAL LEAVE.
(a) In General.--Sections 7001(e) and 7003(e) of the Families First
Coronavirus Response Act are each amended by striking paragraph (4).
(b) Coordination With Application of Certain Definitions.--
(1) In general.--Sections 7001(c) and 7003(c) of the
Families First Coronavirus Response Act are each amended by
inserting ``, determined without regard to any paragraph of
section 3121(b) of such Code, but only with respect to services
performed for the Government of the United States or any State
or tribal government or political subdivision thereof, or any
agency or instrumentality of the foregoing'' after ``as defined
in section 3121(a) of the Internal Revenue Code of 1986''.
(2) Conforming amendments.--Sections 7001(e)(3) and
7003(e)(3) of the Families First Coronavirus Response Act are
each amended by striking ``Any term'' and inserting ``Except as
otherwise provided in this section, any term''.
(c) Effective Date.--The amendments made by this section shall take
effect as if included in the provisions of the Families First
Coronavirus Response Act to which they relate.
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