This bill provides that benefits paid from the paid family and medical leave benefits program are subject to state income tax to the extent those benefits are not included in the taxpayer's federal adjusted gross income. It also provides that a taxpayer's federal adjusted gross income may be reduced by the amount subject to repayment that has been previously taxed by the State. It also allows individuals filing a new claim for family leave benefits or medical leave benefits to elect to have the administrator of the program deduct and withhold state income tax from the individual's payment of benefits at the rate of 5% and requires the administrator of the program to deduct and withhold state income tax. It also requires
40 the department to advise individuals filing a new claim for benefits that the benefits are
41 subject to state income tax.