Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF463

Introduced
1/19/23  

Caption

Tax credit creation for employer paid family leave

Impact

The bill is expected to have significant implications for state laws regarding taxation and employer responsibilities. By promoting employer-paid family leave, it aims to enhance the work-life balance for employees, particularly for those caring for family members with serious health conditions or welcoming new children into their homes. The introduction of this tax credit may ease financial burdens for small businesses, allowing them to offer competitive benefits that attract and retain talent.

Summary

SF463 is a proposed act focusing on creating tax credits for employers who provide paid family leave benefits to their employees in Minnesota. The bill establishes that qualified employers—those with 50 or fewer employees who have paid family leave benefits—are eligible for a tax credit equal to the amount they pay for these benefits. The maximum credit available is set at $3,000, or the total amount paid for family leave, whichever is lower. This initiative aims to incentivize small businesses to adopt family leave policies, contributing to better employee welfare and retention.

Contention

While the bill garners support for its potential to improve family support systems, some points of contention may arise regarding the fiscal implications for the state budget and compliance challenges faced by small businesses. Critics might argue that the tax credit could incentivize some employers at the expense of comprehensive wage growth or broader benefits for employees. Concerns may also surface about ensuring that all qualifying employees receive these benefits equitably, avoiding potential exploitation or misclassification of employees to sidestep obligations.

Companion Bills

MN HF1722

Similar To Income and corporate franchise tax provisions modified, and tax credit created for employer paid family leave.

Similar Bills

No similar bills found.