IN SB0020

Department of Insurance must establish a voluntary family leave insurance program by January 1, 2027, allowing employees to opt in for paid family leave benefits based on federal FMLA eligibility requirements

Participating employees contribute through payroll deduction at rates set annually by the department, with employers permitted to pay some or all of the employee's contribution

Employees can choose benefit levels of 100%, 75%, or 50% of their salary and select the duration of benefit payments

Small businesses (fewer than 50 employees, majority working in Indiana) that pay employee contributions receive a 200% adjusted gross income tax deduction on those contributions

A dedicated trust fund will hold employer/employee contributions and legislative appropriations to pay benefits, with the department required to submit a program report to the legislative council and budget committee by November 1, 2026