HB 1316 -- Income Tax:  Credit for Maternity Leave

Sponsor:  Dougherty

This bill authorizes a state income tax credit to employers who
grant employees paid maternity leave.

The credit will be equal to 75% of the amount of maternity leave
wages paid by the employer for the first 6 months of paid
maternity leave per employee to the extent the wages are
included in the employer's federal adjusted gross income after
the subtraction of the allowable federal deductions.

The credit is refundable, but excesses cannot be carried forward
or back.  The credit is not transferable.

The bill will apply to tax year 2000 and thereafter.