ND SB2224

Employers offering paid family medical leave policies may claim a tax credit of up to $500 per qualifying employee per week for up to 12 weeks of leave taken

Eligible employees must have worked for the employer at least 12 months with a minimum of 1,250 hours in the 12-month period before taking leave

Family medical leave policies must provide up to 12 workweeks per year at no less than 75% of normal wages for birth, adoption, foster care, caring for family members with serious health conditions, the employee's own serious health condition, or military family exigencies

Employers are not required to offer family medical leave; failure to comply with policy requirements results only in ineligibility for the tax credit with no other penalties

Tax credit is effective for taxable years beginning after December 31, 2014, and excess credits may be carried forward up to five years; passthrough entities calculate credits at entity level and distribute to partners/members proportionally