S. 3653 - Supporting State and Local Leaders Act

116TH CONGRESS
2D SESSION

S. 3653

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

IN THE SENATE OF THE UNITED STATES

MAY 7, 2020

Ms. SMITH (for herself, Mr. DURBIN, Ms. KLOBUCHAR,
Mr. VAN HOLLEN, Mr. KAINE, and Mrs. FEINSTEIN)
introduced the following bill; which was read twice
and referred to the Committee on Finance

A BILL

To allow tax credits to 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. STATE AND LOCAL GOVERNMENTS ALLOWED TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE.

(a) IN GENERAL. — Sections 7001(e)(4)and 7003(e)(4) of the Families First Coronavirus Response Act are each amended by striking ", the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing" and inserting "or any agency or instrumentality of the United States".

(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 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.