86R11551 KKR-D
By: Sherman, Sr. H.B. No. 3823
A BILL TO BE ENTITLED
AN ACT
relating to a paid family care leave incentive for certain
employers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle D, Title 2, Labor Code, is amended by
adding Chapter 83 to read as follows:
CHAPTER 83. PAID FAMILY CARE LEAVE INCENTIVE
Sec. 83.001. DEFINITIONS. In this chapter:
(1) "Employee" means an individual who performs
services for an employer for compensation under an oral or written
contract of hire, whether express or implied. The term does not
include an independent contractor.
(2) "Employer" means a business entity that employs
one or more employees.
Sec. 83.002. POLICY INCENTIVE. An employer qualifies for
an exemption from the franchise tax under Section 171.089, Tax
Code, if the employer adopts a family care leave policy under which
an employee is entitled to at least:
(1) four weeks of paid leave following giving birth to
a child;
(2) two weeks of paid leave following the birth of the
employee's child, if Subdivision (1) does not apply to the
employee; and
(3) two weeks of paid leave following the adoption of a
child by the employee or placement of a foster child with the
employee.
SECTION 2. (a) Subchapter B, Chapter 171, Tax Code, is
amended by adding Section 171.089 to read as follows:
Sec. 171.089. EXEMPTION--CERTAIN EMPLOYERS WHO ADOPT
FAMILY CARE LEAVE POLICIES. A corporation is exempted from the
franchise tax if the corporation adopts an employment leave policy
described by Chapter 83, Labor Code.
(b) This section applies only to a report originally due on
or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2020.