An Act to Amend the
Maine Legislature, Session 132, LD 0894
Committee Amendment CA_A_S200 (Senate)
Amends: 26 MRSA §850-A, 26 MRSA §850, 26 MRSA §850-B, 26 MRSA §850-D, 26 MRSA §850-F, 26 MRSA §850-H, 26 MRSA §850-J, 26 MRSA §850-M, 26 MRSA §1401-A, 36 MRSA §5122, 36 MRSA §5255-D

COMMITTEE AMENDMENT "Jt" to S,P, 383, L.D. 894, "An Act to Amend the 
IO 
Laws Governing Paid Family and Medical Leave" 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec, 1. 26 MRSA §850-A, sub-§9, as enacted by PL 2023, c. 412; Pt. AAA, §7, is 
amended to read: 
9. Covered individual. "Covered individual" means a person who: 
A. Earned at least 6 times the state average weekly wage in wages subject to premiums 
under this subchapter during the individual's base period or elects coverage and meets 
the requirements of section 850-G; aoo 
B. Meets the administrative requirements outlined in this subchapte1· and any rules 
adopted pursuant to this subchapter and files an application for family leave benefits 
or medical leave benefits,; and 
C. Has been employed for at least 120 days by the employer from whom the employee 
is taking leave. 
Sec, 2. 26 MRSA §850"B, sub"§S, as amended by PL 2023, c. 643, Pt. ZZZ, §4, is 
further amended to read: 
5. Intermittent leave requirements. Leave permitted by this section may be taken 
by an employee intem1ittently in increments equaling not less than one work day, er-oo--a 
reduced leave schedule otherwise unless a lesser increment is agreed to by the employee 
and the employer, except that the employee and employer may not agree feti to leave under 
this section to be taken in increments of less than one hour, +he taking of leave 
intermittently 01· Ofl a reduced leaYe schedule pursuant to this subsection may not result in 
a 1·eduction in the total amount of leave to 'Nhich the covered iHdividual is entitle4--tffiae¥ 
this subchapter. 
Sec, 3, 26 MRSA §850-B, sub-§7, as enacted by PL 2023, c. 412, Pt. AAA, §7, is 
amended to read: 
Page I - 132LR0296(02) 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT"{\-" to S.P. 383, L.D. 894 ( S· dC::0) 
7. Notice to employer. Absent an emergency, illness or other sudden necessity for 
taking leave, an employee shall give reasonable notice to the employee's supervisor of the 
employee's intent to use leave under this subchapter. Use of such leave must be scheduled 
to prevent undue hardship on the employer as reasonably determined by the employer. If 
an employer fails to provide notice as required undet· section 850-1, the employee's 
obligation to provide notice under this subsection is waived. 
For purposes of this 
subsection, the conditions that constitute undue hardship include, but are not limited to: 
A. The employer employs fewer than 15 employees: 
8. When, during the period between 3 days before Memorial Day until Labor Day. the 
employer is experiencing a labor shortage: 
C. The employer generates at least 60% of the employer's annual revenue 01· production 
during a 5-month period, and it is during that 5-month period: or 
D. When more than 25% of the employer's employees are already on leave or have 
requested and been approved for leave, including. but not limited to, vacation or 
medical or family leave. 
An employer may determine additional conditions that constitute undue hardship based on 
an individualized assessment of the effect of the leave request on that employer's 
operations. 
A decision of an employer to deny the l'equested scheduling of leave based on undue 
hardship as determined under paragraphs A to D is not reviewable by the depai1ment or 
subject to appeal pursuant to section 850-K. A decision of an employer to deny -the 
scheduling of leave based on undue hardship for any condition other than those listed in 
paragraphs A to Dis reviewable by the depa11ment and subject to appeal pursuant to section 
850-K. This subsection may not be construed to prevent an employer from granting leave 
despite a determination of undue hardship by the employer. 
Sec. 4. 26 MRSA §850-B, sub-§10, ~, as enacted by PL 2023 1 c. 412, Pt. AAA, 
§71 is amended to read: 
D. Require a public employer, as defined in section 962, s1:1bsection 7, or employee of 
a public an employer that is a party to a collective bargaining agreement in existence 
on the effective date of this s1:1bchapter October 25, 2023 to apply any of the rights and 
responsibilities under this subchapter until the existing collective bargaining agreement 
expires. 
Sec. 5. 26 MRSA §850-B, sub-§11, as enacted by PL 2023, c. 412, Pt. AAA, §7, 
is amended to read: 
11. Concurrent with leave under state and fecle1·al law. Leave taken under this 
subchapter rnns concurrently with leave taken under the federal Family and Medical Leave 
Act of 1993, 29 United States Code, Section 2611, et seq., and under subchapter 6-A. 
Employees may take leave under this subchapter while ineligible for leave under the federal 
Family and Medical Leave Act of 1993 in the same benefit year. An employee may not 
take leave under this subchapter unless leave available to the employee under the federal 
Family and Medical Leave Act of 1993 is taken concurrently. 
Sec, 6, 26 MRSA §850-B, sub-§13 is enacted to read: 
COMMITTEE AMENDMENT 
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COMMITI'EE AMENDMENT"Pr' to S.P. 383, L,D, 894 (s. d,()0) 
13. Bureau of Paid Family and Medical Leave; 1·esponsibilities of commissioner. 
Except as othe1wise provided in this subchaptel', the Commissioner of Labor shall 
administer this subchapter through the Bureau of Paid Family and Medical Leave. The 
commissioner may employ persons, make expenditures, 1·equire repo1ts. make 
investigations, impose assessments, coordinate with other departments and bmeaus and 
take other actions the commissioner determines necessary or suitable to administer this 
subchapte1·. The commissioner shall determine methods of operational prncedures in 
accordance with the prnvisions of this subchapter, 
Sec, 7, 26 MRSA §850-D, sub-§2, as enacted by PL 2023, c. 412, Pt. AAA, §7, is 
repealed and the following enacted in its place: 
2, Filing of application. The filing of an application for family leave and medical 
leave benefits is governed by this subsection. 
A. An individual may file an application for family leave benefits 01· medical leave 
benefits no more than 60 days before the anticipated sta1t date of family leave and 
medical leave. 
B. An individual may file an application for family leave benefits no 11101·e than 15 
days after the sta1t date of family leave. 
C. An individual may file an application for medical leave benefits no more than 30 
days after the start date of medical leave. The administrator shall waive the 30-day 
filing deadline fo1· good cause. 
The administrator shall institute forms and procedures that are not unduly burdensome to 
an individual claiming benefits. 
Sec, 8. 26 MRSA §850-F, sub-§5, as enacted by PL 2023, c. 412, Pt. AAA, §7, is 
amended to read: 
5, Employers. The following provisions govern employers. 
A. An employer with 15 or more employees may deduct up to 50% of the premium 
required for an employee by subsection 3 from that employee's wages and shall remit 
I 00% of the combined premium contribution required by subsection 3 to the fund. The 
employee shall pay 50% of the premium amotmt as required by subsection 3, unless 
the employer chooses to deduct up to 50% of the premium required for an employee 
by subsection 3 from that employee's wages. 
B. An employer with fewer than l S employees may deduct up to 50% of the premium 
required for an employee by subsection 3 from that employee's wages and shall remit 
50% of the premium required by subsection 3 to the fund. The employee shall pay 
50% of the premium amount as required by subsection 3, unless the employer chooses 
to dedt1ct up to 50% of the premium required for an employee by subsection 3 from 
that employee's wages. 
Sec. 9. 26 MRSA §850-F, sub-§9, as enacted by PL 2023, c. 412, Pt. AAA, §7, is 
amended to read: 
9, Failm·e or refusal to make premium contl'ibutions, An employer that fails or 
refuses to make premium contributions as required in this section ffi\tSt may be assessed 
1.0% of its total annual payroll for each year it so failed to comply in addition to any 
amounts previously owed, or fraction thereof, in addition to the total amount of family 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT ·A- "lo S.P. 383, L.D. 894 {s-d()C)) 
, 
leave benefits and medical leave benefits paid to covered individuals for whom it failed to 
make premium contributions. The rate of assessment imposed by this subsection must be 
adjusted annually consistent with subsection 3, paragraph B. The department shall exercise 
discretion to waive, in whole or in part. the amount of any such payments if the recovery 
would be against equity and good conscience, 
Sec, 10. 26 MRSA §850•F, sub•§11 is enacted to read: 
11. Enforcement to coJlect delinquent premium contributions, penalties and 
assessments. If an employer fails to make a payment in whole or in part of premium 
contributions. including penalties or assessments imposed, and the employer has exhausted 
all rights to an appeal. the department may enforce collection by: 
A. Filing a civil action to collect unpaid1 premium contl'ibutions. penalties and 
assessments in the name of the commissioner, and the employer may be ordered to pay 
the costs of that action: and 
B. Collecting by levy on a 3rd party that has possession or contrnl of property in which 
the employer may have an interest the amount owed to the department for delinqt1ent 
premium contributions, penalties and assessments consistent with section 1233. 
Sec, 11. 26 MRSA §850-F, sub-§12 is enacted to read: 
12. Liability of successor for delinquent premium contributions, r>enalties and 
assessments. An individual or organization that acquires an employer's organization. trade 
or business or a substantial pmt of the assets of that organization, trade or business is liable 
to the department for any premium contributions, penalties and assessments unpaid by the 
employer in the amount owed. The individual's or organization's liability under this 
subsection may not exceed the reasonable value of the organization. trade or business or 
assets acquired. Upon written request, the depa1tment shall provide the successor individual 
or organization with information about the amount owed and other information as 
determined necessary. 
Sec. 12. 26 MRSA §850•H, sub-§6, as enacted by PL 2023, c. 412, Pt. AAA; §7, 
is amended to read: 
6. Violations. Employers offering private plans that violate this section are subject to 
a fine of $100 per violation. If an employer's private plan benefit coverage is found to have 
lapsed during a period of a private plan substitution approved under this section, the 
employer may be assessed a fine equal to the amount of the premiums the employer would 
owe to the fund pursuant to section 850-F for the time pel'iod in which coverage was not 
provided plus a penalty of 1.0% of that employer's total payroll for the same period. An 
employer may not deduct any employee portion of the premiums to pay this fine. The 
depa1tment shall transfer any fines collected pursuant to this subsection to the fund. The 
department by rnle shall establish a process for the assessment and appeal of fines under 
this subsection. 
Sec. 13, 26 MRSA §850-H, sub-§7, as enacted by PL 2023, c. 412; Pt. AAA, §7, 
is amended to read: 
7. Cost of aclministrntion. The depart1nent shall annually determine the total amount 
~ended by the department for costs arising out of the ad1ninistration of pri.,.ate plans. An 
employer offel'ing a private plan pursuant to this section shall reimburse the department for 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT" A" to S.P. 383, L.D. 894 ($-deb,) 
the eosts al'ising out of the private plan in the amount, form and manner determined by the 
department by rule. The department may recover reasonable expenses incurred by the 
department for the oversight of private plans by assessing a renewal fee on each employer 
offering a private plan. The renewal fee may not exceed $250 for an employer with fewer 
than 50 employees and $500 for an employer with 50 or more employees. The department 
shall transfer payments received pursuant to this subsection to the fund. The department 
shall report to the authority annually the amount of money collected pursuant to this 
subsection in the preceding year. 
Sec. 14. 26 MRSA §850~1-I, sub-§9 is enacted to read: 
9. Refund of premium contributions. Premium contributions may be refunded 
pursuant to this subsection. 
A. An employer that remitted premium contributions to the fund on or after January l, 
2025 and that received approval to substitute a private plan pursuant to this section 
before January l, 2026 is entitled to reimbursement of all premium contributions made 
to the fund. togethe1· with any interest earned the!'eon, upon written request submitted 
by mail to the department. Within 30 days of rnceipt of an employer's written request 
for reimbu!'sement of premium contributions under this parng1·aph1 the department shall 
1·efund the employel''s premium contributions to the employer, together with any 
interest earned thereon from the date of receipt of the request. For pmposes of this 
paragraph, an employe1·
1s request for reimbursement is deemed to be received by the 
depmtment on the date on which the employer's 1·equest for reimbursement was mailed 
to the depa11111ent. 
B. An employet· that elected to deduct any portion of its premium contribution from its 
employees' wages as permitted by section 850-F, subsection 5 shall refund its 
employees for their portion of premium contributions. together with any interest earned 
thereon, within 30 days of receipt of the refund from the department under paragrnph 
A. 
Sec. 15. 26 MRSA §850-H, sub-§10 is enacted to read: 
10. Time limit for processing applications. When the department receives a 
completed application for approval of a private plan. the department shall make a 
determination within 30 days of the date of receipt. If the department approves the private 
plan, the effective date for the purposes of a refund of any premiums paid to the department 
is the date the application was received by the depattment. 
Sec. 16. 26 MRSA §850-J, sub-§1, as enacted by PL 2023, c. 412, Pt. AAA, §7, 
is amended to 1·ead: 
1, Restoration to position upon return to work, BKoept for an employee who has 
net-been employee for at least 120 days, an An employee who exercises the right to family 
leave or medical leave under this subchapter is entitled, upon return from that leave, to be 
restored by the employer to the position held by the employee when the leave commenced 
or to be restored to an equivalent position with equivalent employment benefits, pay and 
other terms and conditions of employment. This subsection does not apply to an employee 
who is absent from work for more than 10 days without providing notice to the employer. 
Sec. 17. 26 MRSA §850-M, sub~§l-A is enacted to i·ead: 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to S.P. 383, L.D. 894 (S·· d,~ 
1-A. State tax, An individual filing a new claim for family leave benefits or medical 
leave benefits under this subchapter may elect to have the administrator deduct and 
withhold state income tax from the individual's payment of benefits at the rate of 5%. The 
department shall advise an individual filing a new claim, at the time the individual files the 
claim, that: 
A. The benefits are subject to state income tax; 
B. Requirements exist pe1taining to estimated tax payments: 
C. The individual may elect to have state income tax deducted and withheld from the 
individual's payment of benefits at the rate of 5%: and 
D. The individual is permitted to change a previously elected withholding status. 
Sec. 18. 26 MRSA §1401-A, sub-§2, as amended by PL 2017, c. 110, §10, is 
further amended to read: 
2. 
Commissioner; entities incorpornted. 
The department consists of a 
Commissioner of Labor, referred to in this chapter as ~the .!.!commissioner, 
appointed by 
the Governor and subject to review by the joint standing committee of the Legislature 
having jurisdiction over labol' matters and to confirmation by the Legislature, to serve at 
the pleasme of the Governor, and the following entities as pl'eviously cl'eated or established 
are incorporated into the Department of Labor: 
A. The Bureau of Unemployment Compensation; 
B. The Bmeau of Employment Services; 
C. The Bureau of Labor Standards; 
D. The Bmeau of Rehabilitation Services; 
F. The Center for Workforce Research and Information; and 
I. The State Workforce Board7: and 
J. The Bmeau of Paid Family and Medical Leave. 
Sec. 19, 36 MRSA §5122, sub-§1, 1QQ is enacted to read: 
00. For each taxable year beginning on or aftel' Januaiy 1, 2026, an amount equal to 
the amount of family leave benefits or medical leave benefits paid pursuant to Title 26, 
section 850-C, to the extent those benefits are not included in the taxpayer's federal 
adjusted gross income. 
Sec. 20. 36 MRSA §5122, sub-§2, ,AAA is enacted to read: 
AAA. For each taxable year beginning on 01· after Januaiy l. 2026, an amount equal 
to the amount of any family leave benefits or medical leave benefits that were repaid 
by the taxpayer pmsuant to Title 26, section 850-L. subsection 2 that have been 
previously taxed under this Part. 
Sec. 21. 36 MRSA §5255-D is enacted to read: 
§5255-D. Withholding on paid family and medical leave benefits 
When an individual rnceiving family leave benefits or medical leave benefits under the 
paid family and medical leave benefits program established in Title 26, section 850-B 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A-" to S.P. 383, L.D. 894 [ $ · 3,c6) 
makes an election pursuant to Title 26, section 8S0-M. subsection 1-A. the administrntor 
of the paid family and medical leave benefits program shall deduct and withhold state 
income tax at the rate of 5% from the family leave benefits or medical leiwe benefits paid 
to the individual pursuant to Title 26. sections 850-B and 850-C. 
Sec, 22. Rules establishing expedited refund process and waiver of payroll 
premiums by November 1, 2025, Pursuant to its rnle-making authority under the 
Maine Revised Statutes, Title 26, section 8S0-Q, the Depa1tment of Labor shall amend 
12-702 C.M.R. Chapter l: Rules governing the Maine Paid Family and Medical Leave 
Progrnm to: 
I. Implement a specified timeline for decisions on applications for substitution of 
private plans that meet the requirements of Title 26, section 850-H, not to exceed 30 days 
from the department's receipt of an employer's application for substitution of a private plan; 
and 
2. Conform to the provisions of Title 26, section 850-H, subsection 9 as prnvided in 
this Act. 
The rules must be in effect no later than November l, 2025. 
Sec, 23. Appropriations and allocations, The following appropl'iations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Prnvides one-time funding for computer programming costs. 
GENERAL FUND 
2025M26 
All Other 
$0 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL - ALL FUNDS 
LABOR, DEPARTMENT OF 
Paid Family and Medical Leave Insurance Fund Z383 
$0 
2025-26 
$0 
$0 
2026-27 
$12,844 
$12,844 
2026-27 
$12,844 
$12,844 
Initiative: Allocates one-time funds for the cost to calculate and refund contributions paid 
by employers with a private plan in place before January 1, 2026 that is approved by the 
Department of Labor. 
PAID FAMILY AND MEDICAL LEAVE 
2025-26 
2026-27 
INSURANCE FUND 
All Other 
$20,000 
$0 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT"A" to S.P. 383, L.D. 894 ( $-'J~ 
PAID FAMILY AND MEDICAL LEAVE 
$20,000 
$0 
INSURANCE FUND TOTAL 
LABOR, DEPARTMENT OF 
DEPARTMENT TOTALS 
2025-26 
2026~27 
PAID FAMILY ANDMEDICALLEAVE 
$20,000 
$0 
INSURANCE FUND 
DEPARTMENT TOTAL-ALL FUNDS 
$20,000 
$0 
SECTION TOTALS 
2025-26 
2026-27 
GENERAL FUND 
$0 
$12,844 
PAID FAMILY AND MEDICAL LEA VE 
$20,000 
$0 
INSURANCE FUND 
SECTION TOTAL - ALL FUNDS 
$20,000 
$12,844 
Amend the bill by relettel'ing 01· renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment is the minority report of the committee. The amendment replaces the 
bill. The amendment makes the following changes to the paid family and medical leave 
benefits program. 
l. It requires an employee to be employed with an employer for 120 days before being 
eligible to take leave. 
2. It clarifies that intermittent leave of an employee of less than one work day may not 
be taken unless it is agreed to by the employee and the employer. 
3. It provides examples of what type of conditions constitute undue hardship for an 
employer and allows an employer to determine other conditions, based on that employer's 
specific business, that constitute undue hardship. It also pl'Ovides that the decision of an 
employer to deny the requested scheduling of leave based on the examples provided is not 
reviewable by the Department of Labor. It clarifies that a decision of an employer to deny 
the scheduling of leave based on undue hardship for any condition other than the examples 
is reviewable by the department. 
4. It applies the same delay of implementation to private employers with collective 
ba1·gai11ing agreements as currently applies to public employers. 
5. It prohibits the taking of paid leave unless the employee simultaneously takes any 
available unpaid leave. 
COMMITTEE AMENDMENT 
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COMM!TrEE AMENDMENT "A" to S.P. 383, L.D. 894 ( $-·d[:i)) 
6. It establishes in statute the Bureau of Paid Family and Medical Leave within the 
Department of Labor to administer the paid family and medical leave benefits program. 
7. It requil'es an employee to file an application for family leave benefits no more than 
days afte1· the start of family leave and to file an application for medical leave benefits 
no more than 30 days after the start of the medical leave. 
8, It provides that it is the obligation of the employee to pay premiums unless the 
employer chooses to deduct premiums from the employee's wages. 
9. It changes the applications of penalties against employers from mandatory to 
discretionary. 
10. It establishes remedies for the Department of Labor to enforce the collection of 
delinquent premium contributions, penalties and assessments on employers that fail to 
make payments required by the prngram. 
11. It establishes liability for individuals or organizations with respect to premium 
contributions, penalties and assessments owed by employers acquired by those individuals 
or organizations. 
12. It establishes penalties for employers that allow private plan benefit coverage to 
lapse during a period of an approved private plan substitution. 
13. It allows an employe1· whose private plan is approved by the Department of Labor 
to request a refund of the premiums paid if that employer had a substantially equivalent 
private plan in place before January 1, 2026. The department, after vel'ifying the amount 
paid by the employer, is required, within 30 days of receipt of the refund 1·equest, to refund 
the employer the premiums paid, plus interest that accrnes to the date the refund payment 
is issued. It requires the employer to reimburse any employee from whom a premium was 
collected and submitted to the department. 
14. It establishes that the Department of Labor must detennine approval of a private 
plan within 30 days of receipt of an application and requires the department to update its 
rnles. 
15. It clarifies that the prnvision that provides that an employee who takes leave is 
entitled to be restored to the employee's former position does not apply to an employee who 
is taking retroactive paid leave and who did not notify the employer for more than 10 days 
of the employee's absence. 
16. It provides that benefits paid from the program are subject to state income tax to 
the extent those benefits are not included in the taxpayer's federal adjusted grnss income. 
It also provides that a taxpayer's federal adjusted g1·oss income may be reduced by the 
amount subject to repayment that has been previously taxed by the State. It also allows 
individuals filing a new claim for family leave benefits or medical leave benefits to elect 
to have the administrntor of the program deduct and withhold state income tax from the 
individual's payment of benefits at the rnte of 5% and l'equi!'es the administl'ator of the 
pl'Ogram to deduct and withhold state income tax. It also l'equil'es the department to advise 
individuals filing a new claim for benefits that the benefits are subject to state income tax. 
17. It places limits on the fees charged for pl'ivate plan substitutions. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
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Appl'oved: 05/21/25 I-RI-
LD894 
LR 296(02) 
An Act to Amend the Laws Governing Paid Family and Medical Leave 
Fiscal Note for Bill as Amended by Committee Amendment/}"[$-~"'\ 
Committee: Labor 
~) 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Paid Family and Medical Leave 
Insurance Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Paid Family and Medical Leave 
Insurance Fund 
Correctional and Judicial Impact Statements 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2025-26 
($817,000) 
$0 
$20,000 
$817,000 
$43,000 
($25,000,000) 
FY 2026-27 
($4,157,656) 
$12,844 
$0 
$4,170,500 
$219,500 
($30,000,000) 
Projections 
FY2027-28 
($4,512,500) 
$0 
$0 
$4,512,500 
$237,500 
$0 
Projections 
FY 2028-29 
($4,816,500) 
$0 
$0 
$4,816,500 
$253,500 
$0 
This bill may increase the number of civil suits filed in the court system. The additional workload associated with the 
minimal number of new cases does not require additional funding at this time. The collection of additional fines and 
filing fees will increase General Fund or other dedicated revenue by minor amounts. 
Fiscal Detail and Notes 
This bill includes a revenue increase to the General Fund of $817,000 in fiscal year 2025-26 and $4,170,500 in fiscal 
year 2026-27 due to the taxation of family leave benefits and medical leave benefits effective Janua1y 1, 2026. The 
bill also includes a revenue increase to the Local Govemment Fund of $43,000 in fiscal year 2025-26 and $219,500 in 
fiscal yeai· 2026-27, 
This bill includes a revenue increase to the General Fund of $817,000 in fiscal year 2025-26 and $4,170,500 in fiscal 
year 2026-27 due to the taxation of family leave benefits and medical leave benefits effective January l, 2026. The 
bill also includes a revenue increase to the Local Government Fund of$43,000 in fiscal yeat' 2025-26 and $219,500 in 
fiscal year 2026-27. 
The Department of Labor estimates that reimbursing certain employers that remitted premium contributions to the 
Paid Family and Medical Leave Insurance Fund on or after January 1, 2025 and who received approval to substitr 
private plan before January 1, 2026 will reduce revenue in the fund by $25.0 million in fiscal year 2025-26 and $3v,v 
million in fiscal year 2026-27. 
LR0296(02) - Fiscal Note - Page 1 of 2 
This bill includes a one-time Paid Family and Medical Leave Insurance Fund allocation of $20,000 in fiscal year 2025-
to the Department of Labor for the cost associated with calculating and refunding contributions paid by employers 
with a pl'ivate plan in place on or before January 1, 2026 that is approved by the Department of Labor. 
LR0296(02) - Fiscal Note - Page 2 of2