Arkansas 2025 Regular Session

Arkansas House Bill HB1018 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Stricken language would be deleted from and underlined language would be added to present law.
2	2	CEB003 11/20/2024 12:11:56 PM CEB003
3	3	State of Arkansas 1
4	4	95th General Assembly A Bill 2
5	5	Regular Session, 2025 HOUSE BILL 1018 3
6	6	4
7	7	By: Representative A. Collins 5
8	8	6
9	9	7
10	10	For An Act To Be Entitled 8
11	11	AN ACT TO CREATE THE STRONG FAMILIES ACT; TO CREATE 9
12	12	AN INCOME TAX CREDIT FOR EMPLOYERS THAT PROVIDE PAID 10
13	13	FAMILY AND MEDICAL LEAVE FOR CERTAIN EMPLOYEES; AND 11
14	14	FOR OTHER PURPOSES. 12
15	15	13
16	16	14
17	17	Subtitle 15
18	18	TO CREATE THE STRONG FAMILIES ACT; AND 16
19	19	TO CREATE AN INCOME TAX CREDIT FOR 17
20	20	EMPLOYERS THAT PROVIDE PAID FAMILY AND 18
21	21	MEDICAL LEAVE FOR CERTAIN EMPLOYEES. 19
22	22	20
23	23	BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 21
24	24	22
25	25	SECTION 1. Arkansas Code Title 26, Chapter 51, is amended to add an 23
26	26	additional subchapter to read as follows: 24
27	27	Subchapter 29 — Strong Families Act 25
28	28	26
29	29	26-51-2901. Title. 27
30	30	This subchapter shall be known and may be cited as the “Strong Families 28
31	31	Act”. 29
32	32	30
33	33	26-51-2902. Definitions. 31
34	34	As used in this subchapter: 32
35	35	(1)(A) “Family and medical leave” means leave from work for: 33
36	36	(i) A serious health condition of the employee that 34
37	37	prevents the employee from performing his or her essential job duties; 35
38	38	(ii) The birth or adoption of a child of the 36 HB1018
39	39
40	40	2 11/20/2024 12:11:56 PM
41	41	employee; or 1
42	42	(iii) The care of a child, spouse, or parent of the 2
43	43	employee who has a serious health condition. 3
44	44	(B) "Family and medical leave" does not include: 4
45	45	(i) Earned sick leave; 5
46	46	(ii) Earned annual leave; or 6
47	47	(iii) Earned compensatory leave; 7
48	48	(2) “Qualified employee” means an employee who has been employed 8
49	49	by the employer for at least twelve (12) consecutive months; 9
50	50	(3) "Serious health condition" means an illness, injury, 10
51	51	impairment, or physical or mental condition that involves: 11
52	52	(A) Inpatient care in a hospital, hospice, or residential 12
53	53	medical care facility; or 13
54	54	(B) Continuing treatment by a healthcare provider; and 14
55	55	(4) "Wages" means remuneration paid for personal services. 15
56	56	16
57	57	26-51-2903. Strong families tax credit. 17
58	58	(a)(1)(A) An employer is allowed an income tax credit against the 18
59	59	income tax imposed by this chapter in an amount equal to twenty-five percent 19
60	60	(25%) of the amount of wages paid to a qualified employee during the period 20
61	61	in which the qualified employee is on family and medical leave. 21
62	62	(B) If a qualified employee is not paid on an hourly 22
63	63	basis, the wages of the qualified employee shall be prorated to an hourly 23
64	64	basis. 24
65	65	(2) The income tax credit allowed under this section shall not 25
66	66	exceed four thousand dollars ($4,000) per qualified employee in a tax year. 26
67	67	(b) An employer is eligible for the income tax credit allowed under 27
68	68	this section if the employer: 28
69	69	(1) Provides full-time qualified employees with at least four 29
70	70	(4) weeks of paid family and medical leave over a twelve -month period; 30
71	71	(2) Provides part-time qualified employees with an amount of 31
72	72	paid family and medical leave that bears the same ratio to four (4) weeks of 32
73	73	family and medical leave as the number of hours the part -time qualified 33
74	74	employee is expected to work in a week bears to the number of hours an 34
75	75	equivalent full-time qualified employee is expected to work during a week; 35
76	76	(3) Provides family and medical leave on the smallest increment 36 HB1018
77	77
78	78	3 11/20/2024 12:11:56 PM
79	79	of time permitted under the employer's payroll system; and 1
80	80	(4) Adopts a policy regarding family and medical leave that 2
81	81	states that the employer will not: 3
82	82	(A) Interfere with, restrain, or deny the exercise of or 4
83	83	the attempt to exercise a right provided under the employer's family and 5
84	84	medical leave policy; or 6
85	85	(B) Discharge or in any other manner discriminate against 7
86	86	an employee for opposing a practice prohibited by the policy. 8
87	87	(c) The maximum amount of time for which an employer may claim an 9
88	88	income tax credit under this section for providing family and medical leave 10
89	89	for a qualified employee is twelve (12) weeks in a twelve -month period. 11
90	90	(d) Family and medical leave may run concurrently with leave that is 12
91	91	required under state or federal law, including without limitation the Family 13
92	92	and Medical Leave Act of 1993, 29 U.S.C. § 2601 et seq. 14
93	93	(e) The amount of the income tax credit allowed under this section 15
94	94	that may be claimed by the taxpayer in a tax year shall not exceed the amount 16
95	95	of income tax due by the taxpayer. 17
96	96	18
97	97	SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for tax 19
98	98	years beginning on or after January 1, 2025. 20
99	99	21
100	100	22
101	101	23
102	102	24
103	103	25
104	104	26
105	105	27
106	106	28
107	107	29
108	108	30
109	109	31
110	110	32
111	111	33
112	112	34
113	113	35
114	114	36