[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3653 Introduced in Senate (IS)]

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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.
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