An Act to Make
Maine Legislature, Session 132, LD 1333
Committee Amendment CA_A_H361 (House)
Amends: 26 MRSA §850-A, 26 MRSA §850-B, 26 MRSA §850-C, 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 "A" to H.P. 868, L.D. 1333, "An Act to Make 
Changes to the Paid Family and Medical Leave Benefits Program>I 
Amend the bill by striking out eve1ything after the enacting clause and insetting 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, Eamed at least 6 times the state average weekly wage in wages supject to premiums 
under this subchapter during the individual's base period or elects coverage and meets 
the requirements of section 850-G; aru:i 
B. Meets the administrative requirements outlined in this subchapter and any ndes 
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-§5, as amended by PL 2023, c. 643, Pt. ZZZ, §4, is 
fu1ther amended to read: 
5, Intermittent leave requirements. Leave permitted by this section may be taken 
by an employee intermittently in increments equaling not less than one work day, or on a 
reduced leave schedule othervl'ise unless a lesser increment is agreed to by the employee 
and the employer, except that the employee and employer may not agree for to leave under 
this section to be taken in increments of less than one hour. The taking of leave 
intermittently or on a reduced leave schedule pursuant to this subsection may not result in 
a reduction in the total amount of leave to which the covered individual is entitled 1111der 
this subchapter. 
Sec. 3. 26 MRSA §850-B, sub-§7, as· enacted by PL 2023, c. 412, Pt. AAA, §7, is 
amended to read: 
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COMMITTEE AMENDMENT "A" to H.P. 868, L.D. 1333 
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 under section 850-I, 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; 
B. When, during the period between 3 days before Memorial Day until Labor Day, the 
employer is experiencing a labor sh01tage; 
C. The employer generates at least 60% of the employer's annual revenue or 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 requested scheduling of leave based on undue 
hardship as determined under paragraphs A to D is not reviewable by the depa1tment 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 D is reviewable by the department 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, c, 412, Pt. AAA, 
§7, is amended to read: 
D. Require a public employer, as defined in section 962, subsection 7, or employee of 
a public an employer that is a patty to a collective bargaining agreement in existence 
on the effective date of this s·..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 federal law. Leave taken under this 
subchapter runs 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: 
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"to H.P. 868, L.D. 1333 
13. Bureau of Paid Family and Medical Leave; responsibilities of commissioner. 
Except as otherwise provided in this subchapter, the Commissioner of Labor shall 
administer this subchapter tlu·ough the Bureau of Paid Family and Medical Leave. The 
commissioner may employ persons, make expenditures, require reports, make 
investigations, impose assessments, coordinate with other departments and bureaus and 
take other actions the commissioner determines necessa1y or suitable to administer this 
subchapter. The commissioner shall determine methods of operational procedures in 
accordance with the provisions of this subchapter. 
Sec. 7. 26 MRSA §850-C, sub-§2, as enacted by PL 2023, c. 412, Pt. AAA, §7, is 
amended to read: 
2. Determination of weeldy benefit amount, The weekly benefit amount paid to 
employees and an employee or self-employed individuals individual on family leave or 
medical leave is ealeulated as follows: 65% of that employee's or self-employed 
individual's average weekly wage. 
A. The portion of the eovered individual's average weekly 1,vage that is equal to or less 
than 50% of the state average 1n1eekly wage must be replaced at a rate of 90%; and 
B. The portion ofthe covered individual's average 1,veekly wage that is more than 50% 
of the state average 1,veekly v,rage must be replaoed at a rate of 66% up to the maximuni 
weekly benefit. 
Sec. 8, 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 or 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 more than 15 
days after the start date of family leave. 
C. An individual may file an application for medical leave benefits no more than 30 
days after the stait date of medical leave. The administrator shall waive the 30-day 
filing deadline for good cause. 
The administrator shall institute forms and procedures that are not unduly burdensome to 
an individual claiming benefits, 
Sec. 9. 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 
100% of the combined premium contribution 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 deduct up to 50% of the premium required for an employee 
by subsection 3 from that employee's wages. 
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COMMITTEE AMENDMENT "A "to H.P. 868, L.D. 1333 
B. An employer with fewer than 15 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 deduct up to 50% of the premium required for an employee by subsection 3 from 
that employee's wages. 
Sec. 10. 26 MRSA §850-F, sub-§9, as enacted by PL 2023, c. 412, Pt. AAA, §7, 
is amended to read: 
9. Failure or refusal to make premium contributions. An employer that fails or 
refuses to make premium contributions as required in this section must 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 
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 depatiment shall exercise 
discretion to waive, in whole or in part, the amount of any such payments if the recove1y 
would be against equity and good conscience. 
Sec. 11. 26 MRSA §850-F, sub-§11 is enacted to read: 
11. Enforcement to collect delinquent premium contributions, penalties and 
assessments. If an employer fails to make a payment in whole or in pati 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 unpaid premium contributions. 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 control of property in which 
the employer may have an interest the amount owed to the department for delinquent 
premium contributions, penalties and assessments consistent with section 1233. 
Sec. 12. 26 MRSA §850-F, sub-§12 is enacted to read: 
12. Liability of successor for delinquent premium contributions, penalties and 
assessments. An individual or organization that acquires an employer's organization, trade 
or business or a substantial pati of the assets of that organization, trade or business is liable 
to the depa1tment 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 inf01mation about the amount owed and other info11nation as 
detem1ined necessary. 
Sec. 13. 26 MRSA §850-H, sub-§2, as enacted by PL 2023, c. 412, Pt. AAA, §7, 
is amended to read: 
2. Additional requirements. ±fl Except as provided in subsection 2-A, in order to be 
approved as meeting an employer's obligations under this subchapter, a private plan must 
also comply with the following provisions: 
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COMMITTEE AMENDMENT •A" to H.P. 868, L.D. 1333 
A. If the private plan is in the form of self-insurance, the employer must furnish a bond 
to the State with a surety company authorized to transact business in the State, in the 
form, amount and maimer required by the department; 
B. The plan must provide coverage for all employees of the employer throughout the 
employee's period of employment with that employer; and 
C. If the plan is in the form of a 3rd party that provides for insurance, the forms of the 
policy must be issued by an insurer authorized to do business in the State. 
Sec. 14. 26 MRSA §850-H, sub-§2-A is enacted to read: 
2-A. Self-insurance when member of group self-insurance trust. If the private plan 
is in the form of self-insurance in which the employer is a member of a group self-insurance 
trust, the employer is not required to furnish a bond as required by subsection 2 if the group 
self-insurance trust meets the following criteria as determined by the Superintendent of 
Insurance: 
A. The group self-insurance trust guarantees the obligation of the employer to meet its 
obligations under this subchapter; 
B. Each employer that is a member of the group self-insurance trust is iointly and 
severally liable for the obligations of those employers under this subchapter; and 
C. The financial assets of the group self-insurance trust are sufficient to meet the 
obligations of the employers that are members of the group self-insurance trust. 
Sec. 15. 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 period 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 
department shall transfer any fines collected pursuant to this subsection to the fund. The 
department by rule shall establish a process for the assessment and appeal of fines under 
this subsection. 
Sec. 16. 26 MRSA §850-H, sub-§7, as enacted by PL 2023, c. 412, Pt. AAA, §7, 
is amended to read: 
7. Cost of administration. The department shall annually determine the total amount 
expended by the department for costs arising out ofthe administration of private plans. An 
employer offering a private plan pursuant to this section shall reimburse the department for 
the costs arising out of the private plan in the amount, form and manner determined by the 
depal'tment by rule. The department may recover reasonable expenses incul1'ed by the 
depattment 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 depa1tment 
shall transfer payments received pursuant to this subsection to the fund. The depattment 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMEN~ "A" to H.P. 868, L.D. 1333 
shall report to the authority annually the amount of money collected pursuant to this 
subsection in the preceding year. 
Sec. 17. 26 MRSA §850-H, 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 1, 
2025 and that received approval to substitute a private plan pursuant to this section 
before Janua1y 1, 2026 is entitled to reimbursement of all premium contributions made 
to the fund, together with any interest earned thereon, upon written request submitted 
by mail to the department. Within 30 days ofreceipt of an employer's written request 
for reimbursement of premium contributions under this paragraph, the department shall 
refund the employer's premium contributions to the employer, together with any 
interest earned thereon from the date of receipt of the request. For purposes of this 
paragraph, an employer's request for reimbursement is deemed to be received by the 
department on the date on which the employer's request for reimbursement was mailed 
to the depa11ment. 
B. An employer that elected to deduct any portion of its premium contribution from its 
employees' wages as pe11nitted by section 850-F, subsection 5 shall refund its 
employees for their po11ion of premium contributions, together with any interest earned 
thereon, within 30 days of receipt of the refund from the depa11ment under paragraph 
A. 
Sec. 18. 26 MRSA §850-H, sub-§10 is enacted to read: 
10. Time limit for processing applications. 
When the depatiment receives a 
completed application for approval of a private plan, the department shall make a 
determination within 3 0 days of the date of receipt. If the depa11ment approves the private 
plan, the effective date for the purposes of a refund of any premiums paid to the depa11111ent 
is the date the application was received by the department. 
Sec. 19. 26 MRSA §850-J, sub-§1, as enacted by PL 2023, c. 412, Pt. AAA, §7, 
is amended to read: 
1. Restoration to position upon return to work. Except for an employee who has 
not been employed for at least 120 days, an An employee who exercises the right to family 
leave or medical leave under this subchapter is entitled, upon retui•n 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. 20. 26 MRSA §850-M, sub-§1-A is enacted to read: 
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 
depa11ment 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; 
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COMMITTEE AMENDMENT •A" to H.P. 868, L,D. 1333 
B. Requirements 'exist pertaining 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 pennitted to change a previously elected withholding status. 
Sec. 21. 26 MRSA §1401-A, sub-§2, as amended by PL 2017, c. 110, §10, is 
further amended to read: 
2. 
Commissioner; entities incorporated. 
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 labor matters and to confirmation by the Legislature, to serve at 
the pleasure of the Governor, and the following entities as previously created or established 
are incorporated into the Department of Labor: 
A. The Bureau of Unemployment Compensation; 
B. The Bureau of Employment Services; 
C, The Bureau of Labor Standards; 
D. The Bureau of Rehabilitation Services; 
F. The Center for Workforce Research and Information; filffi 
I. The State Workforce Board,: and 
J, The Bureau of Paid Family and Medical Leave. 
Sec. 22. 36 MRSA §5122, sub-§1, 1QQ is enacted to read: 
00. For each taxable year beginning on or after Janua1y 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. 23. 36 MRSA §5122, sub-§2, ,rAAA is enacted to read: 
AAA. For each taxable year beginning on or after January 1. 2026. an amount equal 
to the amount of any family leave benefits 01· medical leave benefits that were repaid 
by the taxpayer pursuant to Title 26. section 850-L, subsection 2 that have been 
previously taxed under this Pait. 
Sec. 24. 36 MRSA §5255-D is enacted to read: 
§5255-D. Withholding on paid family and medical leave benefits 
When an individual receiving family leave benefits or medical leave benefits under the 
paid family and medical leave benefits program established in Title 26, section 850-B 
makes an election pursuant to Title 26, section 850-M, subsection 1-A, the administrator 
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 leave benefits paid 
to the individual pursuant to Title 26, sections 850-B and 850-C. 
Sec. 25. Rules establishing expedited refund process and waiver of payroll 
premiums by November 1, 2025. Pursuant to its rule-making authority under the 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT «/4» to H.P. 868, L.D. 1333 
Maine Revised Statutes, Title 26, section 850-Q, the Department of Labor shall amend 
12-702 C.M.R. Chapter 1: Rules governing the Maine Paid Family and Medical Leave 
Program to: 
1. 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 depa1tment'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 provided in 
this Act. 
The rules must be in effect no later than November 1, 2025. 
Sec. 26. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides one-time funding for computer programming costs. 
GENERAL FUND 
All Other 
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 
2025-26 
$0 
$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 that had a private plan in place before January 1, 2026 that is approved by 
the Depa1tment of Labor. 
PAID FAMILY AND MEDICAL LEAVE 
2025-26 
2026-27 
INSURANCE FUND 
All Other 
$20,000 
$0 
PAID FAMILY AND MEDICAL LEAVE 
INSURANCE FUND TOTAL 
LABOR, DEPARTMENT OF 
DEPARTMENT TOTALS 
$20,000 
2025-26 
COMMITTEE AMENDMENT 
$0 
2026-27 
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COMMITTEE AMENDMENT "A" to H.P. 868, L.D. 1333 
PAID FAMILY AND MEDICAL LEAVE 
$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 LEAVE 
$20,000 
$0 
INSURANCE FUND 
SECTION TOTAL - ALL FUNDS 
$20,000 
$12,844 
Amend the bill by relettering or renumbering any nonconsecutive Pati 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. 
1. It requires an employee to be employed with an employer for 120 days before being 
eligible to take leave. 
2. It clarifies that intennittent 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 provides 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 
bargaining agreements as currently applies to public employers. 
5. It prohibits the taking of paid leave unless the employee simultaneously takes any 
available unpaid leave. 
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 establishes a benefit amount, regardless of income, of 65% of an employee's 
average weekly wage. 
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COMMITTEE AMENDMENT 'A "to H.P. 868, L.D. 1333 
8. It requires an employee to file an application for family leave benefits no more than 
days after the sta1t of family leave and to file an application for medical leave benefits 
no more than 30 days after the sta1t of the medical leave. 
• 
9. 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. 
10. It changes the applications of penalties against employers from mandato1y to 
discretionary. 
11. 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 program. 
12. It establishes liability for individuals or organizations with respect to premium 
contributions, penalties and assessments owed by employers acquired by those individuals 
or organizations. 
13. It provides that an employer that provides a private plan in the form of self-
insurance in which the employer is a member of a group self-insurance trust that meets 
specific criteria does not have to furnish a bond to the State. 
14. It establishes penalties for employers that allow private plan benefit coverage to 
lapse during a period of an approved private plan substitution. 
15, It allows an employer whose private plan is approved by the Depaitment 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 depa1tment, after verifying .the amount 
paid by the employer, is required, within 30 days ofreceipt of the refund request, to refund 
the employer the premiums paid, plus interest that accrues 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. 
16. It establishes that the Department of Labor must determine approval of a private 
plan within 30 days of receipt of an application and requires the depaitment to update its 
rules. 
17. It clarifies that the provision that provides that an employee who takes leave is 
entitled to be restored to the employee's fonner position does not apply to an employee who 
is taking retroactive paid leave and who did not notify the employer for more than l 0 days 
of the employee's absence. 
18. 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 gross income. 
It also provides that a taxpayer's federal adjusted gross 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 administrator of the program deduct and withhold state income tax from the 
individual's payment of benefits at the rate of 5% and requires the administrator of the 
prngram to deduct and withhold state income tax. It also requires the depaitment to advise 
individuals filing a new claim for benefits that the benefits are subject to state income tax. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT •A" to H,P, 868, L,D, 1333 
19, It places limits on the fees charged for private plan substitutions. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/21/25 LRL 
LD 1333 
LR2045(02) 
An Act to Make Changes to the Paid Family and Medical Leave Benefits Program 
Fiscal Note for Bill as Amended by Committee Amendment ~' (H-3 fo /) 
Committee: Labor 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
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 
Fiscal Detail and Notes 
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) 
FY2027-28 
($4,512,500) 
$0 
$0 
$4,512,500 
$237,500 
$0 
FY 2028-29 
($4,816,500) 
$0 
$0 
$4,816,500 
$253,500 
$0 
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 1, 2026. The 
bill also includes a revenue increase to the Local Government Fund of $43,000 in fiscal year 2025-26 and $219,500 in 
fiscal year 2026-27, 
Additionally, the bill includes a one-time General Fund appropriation to the Bureau of Revenue Services within the 
Department of Administrative and Financial Services of $12,844 in fiscal year 2026-27 to fund computer 
programming costs associated with the provisions of this bill. 
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 substitute a 
private plan before January 1, 2026 will reduce revenue in the fund by $25,0 million in fiscal year 2025-26 and $30.0 
million in fiscal year 2026-27. The change in the weekly benefit amount that an employee may receive is expected to 
reduce the amount of benefits paid out of the fund by approximately $47.0 million per year beginning in fiscal year 
2026-27. 
This bill includes a one-time Paid Family and Medical Leave Insurance Fund allocation of $20,000 in fiscal year. 
to the Department of Labor for the cost associated with calculating and refunding contributions paid by employers 
with a private plan in place on or before January 1, 2026 that is approved by the Department of Labor. 
LR2045(02) - Fiscal Note - Page 1 of 1