,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cfec  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #g1 #bjbj,ms4     
,smi? 7= h]self1 ,mr4 ,durb91 ,ms4      
,klobu*>1 ,mr4 ,van ,holl51 ,mr4 ,ka9e1 
& ,mrs4 ,fe9/e97 introduc$ ! foll[+     
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
all[ tax cr$its to ,/ate & local        
gov]nm5ts = requir$ paid sick leave &   
requir$ paid family & m$ical leave4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,support+ ,/ate & ,local ,lead]s ,act4  
#b4 ,/ate & local gov]nm5ts all[$ tax   
cr$its = paid sick & paid family &      
m$ical leave  7a7 ,9 g5]al ,sections    
#gjja7;e77#d7 & #gjjc7;e77#d7 ( !       
,families ,fir/ ,coronavirus ,response  
,act are ea* am5d$ by /rik+ 1 ! gov]nm5t
 ( any ,/ate or political subdivision   
!re(1 or any ag5cy or in/rum5tality (   
any ( ! =ego+ & ins]t+ or any ag5cy or  
in/rum5tality ( ! ,unit$ ,/ates4  7b7   
,coord9ation ) application ( c]ta9      
def9itions  7#a7 ,9 g5]al ,sections     

#gjja7;c7 & #gjjc7;c7 ( ! ,families     
,fir/ ,coronavirus ,response ,act are   
ea* am5d$ by ins]t+ 1 det]m9$ )\t reg>d 
to any p>agraph ( section #caba7;b7 (   
su* ,code1 b only ) respect to s]vices  
p]=m$ = any ,/ate or tribal gov]nm5t or 
political subdivision !re(1 or any ag5cy
 or in/rum5tality ( ! =ego+ aft] z def9$
 9 section #caba7;a7 ( ! ,int]nal       
,rev5ue ,code ( #aihf4  7#b7 ,con=m+    
am5dm5ts ,sections #gjja7;e77#c7 &      
#gjjc7;e77#c7 ( ! ,families ,fir/       
,coronavirus ,response ,act are ea*     
am5d$ by /rik+ ,any t]m & ins]t+ ,except
 z o!rwise provid$ 9 ?is section1 any   
t]m4  7c7 ,effective date ,! am5dm5ts   
made by ?is section %all take effect z  
if includ$ 9 ! provisions ( ! ,families 
,fir/ ,coronavirus ,response ,act to :i*
 !y relate4