Title: Supporting State and Local Leaders Act
Policy area: Taxation

Summary:
Supporting State and Local Leaders Act
This bill repeals the prohibition against granting federal, state, and local governments a tax credit for paid sick and paid family and medical leave.

[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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