H.R. 6643 - Supporting State and Local Leaders Act

116TH CONGRESS
2D SESSION

H.R. 6643

To allow tax credits to Federal, State, and local governments
for required paid sick leave and required paid family and medical leave.

IN THE HOUSE OF REPRESENTATIVES

APRIL 28, 2020

Mr. SCHNEIDER (for himself, Mr. KATKO, Mr. COX of California, Mr. KING of New York, Ms. DEGETTE, Mr. SUOZZI, Mr. FITZPATRICK, Mr. ROUDA, Ms. LEE of California, Mr. BLUMENAUER, Mr. PAPPAS, Ms. SÁNCHEZ, Mr. SMITH of Washington, Mrs. NAPOLITANO, Mr. HASTINGS, Ms. BROWNLEY of California, Mr. BEYER, Mr. DANNY K. DAVIS of Illinois, Ms. NORTON, Mr. KILMER, Mr. KILDEE, Mr. DEUTCH, Mr. SEAN PATRICK MALONEY of New York, Ms. DELAURO, Mr. GRIJALVA, Ms. SCHRIER, Mr. WRIGHT, Mr. DAVID SCOTT of Georgia, Mr. DEFAZIO, Mr. POCAN, Mr. SOTO, Mr. CROW, Mr. PANETTA, Mrs. WATSON COLEMAN, Ms. DELBENE, Mr. YOHO, Ms. SLOTKIN, Mr. COSTA, Ms. SCHAKOWSKY, Mr. STIVERS, Mr. GOTTHEIMER, Ms. CASTOR of Florida, Mr. NEGUSE, Mr. BERA, Ms. KELLY of Illinois, Mr. CARBAJAL, Mr. RYAN, Ms. DEAN, Mr. LARSON of Connecticut, Mrs. MURPHY of Florida, Mr. TRONE, Mr. RASKIN, Ms. MCCOLLUM, Ms. ESHOO, Mr. SWALWELL of California, Ms. JUDY CHU of California, Ms. STEVENS, Mrs. LURIA, Mr. RODNEY DAVIS of Illinois, Mr. FOSTER, Mr. TED LIEU of California, Mr. KRISHNAMOORTHI, Ms. ESCOBAR, Ms. KAPTUR, Mr. VARGAS, Mr. RUSH, Mr. GONZALEZ of Texas, Mr. SIMPSON, Mr. MICHAEL F. DOYLE of Pennsylvania, Mr. MULLIN, Mr. WELCH, Ms. Frankel, Miss RICE of New York, Mrs. DINGELL, Ms. CRAIG, Ms. BONAMICI, Mr. PETERS, Ms. OMAR, Ms. PINGREE, Mrs. BEATTY, Ms. SPEIER, Mr. SIRES, Mr. PERLMUTTER, Mrs. HAYES, Ms. SHALALA, Ms. JAYAPAL, Ms. HERRERA BEUTLER, Mr. KING of Iowa, Mr. LOEBSACK, Mr. CASTEN of Illinois, Mr. HECK, Mr. DELGADO, Mr. MCEACHIN, Mr. MARSHALL, Ms. DAVIDS of Kansas, Ms. MUCARSEL-POWELL, Mr. CLEAVER, Mrs. LAWRENCE, Ms. JOHNSON of Texas, Mr. HUFFMAN, Ms. SEWELL of Alabama, Mr. HIMES, Mr. LOWENTHAL, Ms. FUDGE, Mr. GARAMENDI, Mr. KHANNA, Mr. COHEN, Mr. JOHNSON of Georgia, and Mr. ALLRED) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To allow tax credits to Federal, State, and local governments for required paid sick leave and required paid family and medical leave.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the "Supporting State and Local Leaders Act".

SEC. 2. FEDERAL, STATE, AND LOCAL GOVERNMENTS ALLOWED TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE.

(a) IN GENERAL. — Sections 7001(e) and 7003(e) of the Families First Coronavirus Response Act are each amended by striking paragraph (4).

(b) COORDINATION WITH APPLICATION OF CERTAIN DEFINITIONS. —

(1) IN GENERAL. — Sections 7001(c) and 7003(c) of the Families First Coronavirus Response Act are each amended by inserting ", determined without regard to any paragraph of section 3121(b) of such Code, but only with respect to services performed for the Government of the United States or any State or tribal government or political subdivision thereof, or any agency or instrumentality of the foregoing" after "as defined in section 3121(a) of the Internal Revenue Code of 1986".

(2) CONFORMING AMENDMENTS. — Sections 7001(e)(3) and 7003(e)(3) of the Families First Coronavirus Response Act are each amended by striking "Any term" and inserting "Except as otherwise provided in this section, any term".

(c) EFFECTIVE DATE. — The amendments made by this section shall take effect as if included in the provisions of the Families First Coronavirus Response Act to which they relate.