[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 262 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                 S. 262

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 4, 2021

 Ms. Smith (for herself, Ms. Klobuchar, and Mr. Blumenthal) 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 paid sick leave 
                   and 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) 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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