Digest: The Act makes a new tax credit for sick leave paid by employers. (Flesch Readability Score: 89.5).
Creates an income tax credit for certain employers that are required to provide paid sick leave.
Applies to tax years beginning on or after January 1, 2026, and before January 1, 2030.
Takes effect on the 91st day following adjournment sine die.

Statutes affected:
Introduced: 314.772, 318.031