SPONSOR: Schulte
This bill allows an employer to claim a tax deduction, beginning January 1, 2025, up to 100% of regular wages paid to an employee while the employee was serving jury duty, minus any amount of the employee's jury duty compensation remitted to the employer. An employer allowed a deduction under this bill who is found to have violated an employee's rights related to jury duty will be ineligible to receive a deduction under this bill for the tax year in which the violation occurred. If the violation was discovered within one year of receiving the deduction, the employer must repay to the state the amount of tax savings realized from the deduction.
These provisions sunset on December 31st, six years after the effective date.
Statutes affected: