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OR HB2911
Bill
Status
6/27/2025
Primary Sponsor
Paul Evans
Click for details
AI Summary
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Creates an income tax credit for employers with 50 or fewer employees who provide paid sick leave as required by federal, state, or local law
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Credit phases down over four years: 75% of qualified sick leave wages in 2026, 50% in 2027, 35% in 2028, and 25% in 2029
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Employers must obtain written certification of eligibility from the Department of Consumer and Business Services before claiming the credit
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Unused credits may be carried forward for up to three succeeding tax years
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Applies to tax years beginning January 1, 2026 through December 31, 2029, taking effect on the 91st day after the 2025 legislative session adjourns
Legislative Description
Relating to a paid sick leave tax credit; prescribing an effective date.
Last Action
In committee upon adjournment.
6/27/2025