Supporting State and Local Leaders Act

Bill: 116-s-3653
Sponsor: full_name: Sen. Smith, Tina [D-MN]
Introduced: 2020-05-07
Policy area: Taxation
Subjects: Employee leave

Employment taxes

Government employee pay, benefits, personnel management

State and local government operations

Wages and earnings
Latest action: action_date: 2020-05-07
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2020-05-07
action_desc: Introduced in Senate
text: <p><b>Supporting State and Local Leaders Act</b></p> <p>This bill repeals the prohibition against granting state and local governments a tax credit for paid sick and paid family and medical leave. </p>

tv_txt: II 116th CONGRESS 2d Session S. 3653 IN THE SENATE OF THE UNITED STATES May 7, 2020 Ms. Smith (for herself, Mr. Durbin , Ms. Klobuchar , Mr. Van Hollen , Mr. Kaine , and Mrs. Feinstein ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To allow tax credits to State and local governments for required paid sick leave and required paid family and medical leave.

1. Short title This Act may be cited as the Supporting State and Local Leaders Act . 2. State and local governments allowed tax credits for paid sick and paid family and medical leave (a) In general Sections 7001(e)(4) and 7003(e)(4) of the Families First Coronavirus Response Act are each amended by striking , the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing and inserting or any agency or instrumentality of the United States . (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 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.