Supporting State and Local Leaders Act

II 116TH CONGRESS 2D SESSION S. 3653 To allow tax credits to State and local governments for required paid sick leave and required paid family and medical leave. 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. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Supporting State and 4 Local Leaders Act’’. 5 VerDate Sep 11 2014 02:32 May 13, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S3653.IS S3653 kjohnson on DSK79L0C42PROD with BILLS 2 •S 3653 IS SEC. 2. STATE AND LOCAL GOVERNMENTS ALLOWED TAX 1 CREDITS FOR PAID SICK AND PAID FAMILY 2 AND MEDICAL LEAVE. 3 (a) IN GENERAL.—Sections 7001(e)(4) and 4 7003(e)(4) of the Families First Coronavirus Response 5 Act are each amended by striking ‘‘, the government of 6 any State or political subdivision thereof, or any agency 7 or instrumentality of any of the foregoing’’ and inserting 8 ‘‘or any agency or instrumentality of the United States’’. 9 (b) COORDINATION WITH APPLICATION OF CERTAIN 10 DEFINITIONS.— 11 (1) IN GENERAL.—Sections 7001(c) and 12 7003(c) of the Families First Coronavirus Response 13 Act are each amended by inserting ‘‘, determined 14 without regard to any paragraph of section 3121(b) 15 of such Code, but only with respect to services per- 16 formed for any State or tribal government or polit- 17 ical subdivision thereof, or any agency or instrumen- 18 tality of the foregoing’’ after ‘‘as defined in section 19 3121(a) of the Internal Revenue Code of 1986’’. 20 (2) CONFORMING AMENDMENTS.—Sections 21 7001(e)(3) and 7003(e)(3) of the Families First 22 Coronavirus Response Act are each amended by 23 striking ‘‘Any term’’ and inserting ‘‘Except as other- 24 wise provided in this section, any term’’. 25 VerDate Sep 11 2014 02:32 May 13, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S3653.IS S3653 kjohnson on DSK79L0C42PROD with BILLS 3 •S 3653 IS (c) EFFECTIVE DATE.—The amendments made by 1 this section shall take effect as if included in the provisions 2 of the Families First Coronavirus Response Act to which 3 they relate. 4 Æ VerDate Sep 11 2014 02:32 May 13, 2020 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S3653.IS S3653 kjohnson on DSK79L0C42PROD with BILLS