Louisiana Senate Bill SB88

Louisiana 2023 Regular Session

• Introduced: 3/29/23
• Refer: 3/29/23
• Refer: 4/10/23
• Report Pass: 5/3/23
• Refer: 5/4/23

Caption

Establishes an employer supported maternal healthcare tax credit. (gov sig) (EG -$2,500,000 GF RV See Note)

Impact

The legislation, if passed, will amend existing Louisiana tax laws by creating a specific credit for employers that fulfills certain criteria. Eligible employees must be Louisiana residents, employed for over 25 hours a week, and earning an hourly wage not exceeding $20. Employers would be required to maintain documentation verifying the paid leave taken by employees and abide by conditions set forth by the Department of Revenue, including a maximum annual credit limit of $2.5 million. This indicates a shift towards prioritizing family-friendly workplace policies in the state.

Summary

Senate Bill 88 proposes to establish a tax credit for Louisiana employers who provide paid leave to employees for medical appointments related to prenatal and postpartum care. The main objective of this bill is to incentivize employers to support maternal healthcare by allowing them to claim a tax credit that equates to the hourly wage paid to eligible employees during these appointments, capped at three hours per visit and thirteen appointments per pregnancy. This aims to address the barriers faced by working parents in accessing necessary medical care during critical periods.

Sentiment

The sentiment surrounding SB 88 appears to be broadly supportive among proponents who value the importance of enhancing maternal healthcare and offering economic relief to new parents. However, discussions may bring up concerns regarding the implications of defining eligible employees and the allocation of tax resources, particularly in a landscape where state-funded benefits are scrutinized for sustainability.

Contention

While many may view this tax credit as a necessary step for improving maternal health outcomes, there may be contention around the bill's stipulations, particularly the exclusion of appointments related to abortion clinics from coverage. Critics may argue that such exclusions reflect broader societal debates regarding reproductive rights and healthcare access. The debate around this bill will likely highlight contrasting views on public health, economic incentives, and the role of the state in regulating employer benefits.