Ohio 2025-2026 Regular Session

Ohio House Bill HB231

Caption

Enact the Paid Parental Leave Act

Impact

If enacted, HB 231 will alter state tax laws by introducing an income tax credit linked to the provision of parental leave. This change is designed to support families during critical life events such as childbirth and adoption, encouraging more employers in the state to offer these benefits. The measure could particularly benefit low- and middle-income families, making it easier for parents to take time off work during transitions that require significant adjustment and support.

Summary

House Bill 231, referred to as the Paid Parental Leave Act, aims to introduce a nonrefundable income tax credit for employers who provide paid parental leave. Specifically, it incentivizes employers by allowing them to claim up to $300 for each day of parental leave benefits paid to qualified employees, with a limit per taxable year. The bill defines qualifying employees as those who have experienced childbirth, adoption, or stillbirth, and mandates that employers provide a minimum of 56 days of paid parental leave without deducting time from other forms of paid leave.

Sentiment

The sentiment surrounding HB 231 appears to be generally positive among family advocacy groups and businesses that recognize the potential for improved employee retention and job satisfaction. However, some skepticism exists about how effective the credit will be in practice and whether it will significantly incentivize small businesses, which may have limited resources to offer extensive parental leave. Critics argue that the bill may not adequately address the needs of all families, particularly those who may not have access to sufficient paid leave under the current structure.

Contention

Notable points of contention include the adequacy of the proposed tax credit in effectively compelling businesses to provide paid leave, and the definition of a 'qualifying employer' which may exclude some smaller entities. There are also concerns about whether the bill's funding will be sufficient to meet the needs of all families and whether the credit will be enough to shift workplace culture towards greater acceptance of paid parental leave.

Companion Bills

No companion bills found.

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