,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #djji  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ab1 #bjbc,ms4  
,b>ragn 7= h]self1 ,ms4 ,tokuda1 ,mr4   
,lyn*1 ,mr4 ,c>son1 & ,ms4 ,norton7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,education & !         
,work=ce1 & 9 addition to ! ,committees 
on ,ov]sight & ,acc\ntability1 ,h\se    
,adm9i/ration1 ! ,judici>y1 & ,ways &   
,means1 = a p]iod to be subsequ5tly     
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to e/abli% em]g5cy paid sick  
leave = individuals impact$ by a public 
heal? em]g5cy1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,public ,heal? ,em]g5cy ,response ,act4 
#b4 ,table ( cont5ts ,! table ( cont5ts 
= ?is ,act is z foll[s3 ,sec4 #a4 ,%ort 
title4,sec4 #b4 ,table ( cont5ts4,sec4  
#c4 ,ref]5ces4,division ,a--,public     
,heal? ,em]g5cy ,family & ,m$ical ,leave
 ,expansion ,act ,sec4 #aja4 ,%ort      

title4,sec4 #ajb4 ,am5dm5ts to ! ,family
 & ,m$ical ,leave ,act ( #aiic4,sec4    
#ajc4 ,employm5t "u multiemploy] b>ga9+ 
agreem5ts4,sec4 #ajd4 ,regulatory       
au?ority4,division ,b--,public ,heal?   
,em]g5cy ,paid ,sick ,leave ,act,sec4   
#bja4 ,%ort title4,sec4 #bjb4 ,paid sick
 "t requirem5t4,sec4 #bjc4 ,notice4,sec4
 #bjd4 ,prohibit$ acts4,sec4 #bje4      
,en=cem5t4,sec4 #bjf4 ,employm5t "u     
multiemploy] b>ga9+ agreem5ts4,sec4     
#bjg4 ,rules ( con/ruction4,sec4 #bjh4  
,def9itions4,sec4 #bji4 ,regulatory     
au?ority4,division ,c--,tax ,cr$its =   
,requir$ ,paid ,public ,heal? ,em]g5cy  
,leave,sec4 #cja4 ,payroll cr$it =      
requir$ paid public heal? em]g5cy sick  
leave4,sec4 #cjb4 ,cr$it = public heal? 
em]g5cy sick leave = c]ta9 self-employ$ 
individuals4,sec4 #cjc4 ,payroll cr$it =
 requir$ paid public heal? em]g5cy      
family leave4,sec4 #cjd4 ,cr$it = public
 heal? em]g5cy family leave = c]ta9     
self-employ$ individuals4,sec4 #cje4    
,special rule relat$ to tax on employ]s4

  #c4 ,ref]5ces ,except z expressly     
provid$ o!rwise1 any ref]5ce to ?is ,act
 conta9$ 9 any division ( ?is ,act %all 
be treat$ z ref]r+ only to ! provisions 
( t division4  ,a ,public ,heal?        
,em]g5cy ,family & ,m$ical ,leave       
,expansion ,act  #aja4 ,%ort title ,?is 
,act may be cit$ z ,public ,heal?       
,em]g5cy ,family & ,m$ical ,leave       
,expansion ,act4  #ajb4 ,am5dm5ts to !  
,family & ,m$ical ,leave ,act ( #aiic   
7a7 ,public heal? em]g5cy leave  7#a7 ,9
 g5]al ,section #ajb7;a7 ( ! ,family &  
,m$ical ,leave ,act ( #aiic 7#bi        
,u4,s4,c4 #bfab7;a77#a77 is am5d$ by    
add+ at ! end ! foll[+3  7#f7 ,public   
heal? em]g5cy leave  7,a7 ,9 g5]al ,an  
eligible employee %all be entitl$ to !  
numb] ( workweeks ( leave det]m9$ "u    
section #aaa7;b77#c7 because ( a        
qualify+ ne$ relat$ to a public heal?   
em]g5cy 9 accordance ) section #aaa4  4 
7#b7 ,paid leave requirem5t ,section    
#ajb7;c7 ( ! ,family & ,m$ical ,leave   
,act ( #aiic 7#bi ,u4,s4,c4 #bfab7;c77  

is am5d$ by /rik+ "u subsection         
7a77#a77;,f7 & ins]t+ "u subsections    
7a77#a77;,f7 & 7a77#a77;,g74  7b7       
,requirem5ts ,title ,i ( ! ,family &    
,m$ical ,leave ,act ( #aiic 7#bi        
,u4,s4,c4 #bfaa et seq47 is am5d$ by    
add+ at ! end ! foll[+3  #aaa4 ,public  
heal? em]g5cy leave  7a7 ,def9itions ,! 
foll[+ %all apply ) respect to leave "u 
section #ajb7;a77#f73 7#a7 ,application 
( c]ta9 t]ms ,! def9itions 9 section    
#aja %all apply1 except z foll[s3 7,a7  
,eligible employee ,9 lieu ( ! def9ition
 9 sections #aja7b77;,a7 &              
#aja7b77;,b77ii71 ! t]m eligible        
employee means an employee :o has be5   
employ$ = at lea/ #cj cal5d> days by !  
employ] ) respect to :om leave is       
reque/$ "u section #ajb7;a77#f74  7,b7  
,employ] ?re%old ,section               
#aja7d77;,a77i7 %all be appli$ by       
sub/itut+ #a or m employees = #ej or m  
employees = ea* work+ day dur+ ea* ( #bj
 or m cal5d> workweeks 9 ! curr5t or    
prec$+ cal5d> ye>4  7#b7 ,additional    

def9itions ,9 addition to ! def9itions  
describ$ 9 p>agraph 7#a71 ! foll[+      
def9itions %all apply ) respect to leave
 "u section #ajb7;a77#f73 7,a7 ,qualify+
 ne$ relat$ to a public heal? em]g5cy ,!
 t]m qualify+ ne$ relat$ to a public    
heal? em]g5cy1 ) respect to leave1 means
 ! employee has a ne$ = leave because ! 
employee is c>+ = a *ild or family memb]
 ( su* employee due to disruptions to   
*ildc>e1 s*ool1 or c>egiv] s]vices z a  
result ( a public heal? em]g5cy4  7,b7  
,public heal? em]g5cy ,! t]m public     
heal? em]g5cy means an em]g5cy ) respect
 to an infecti\s disease decl>$ by !    
,secret>y ( ,heal? & ,human ,s]vices on 
or aft] ,janu>y #a1 #bjbb4  7,c7 ,*ild  
,! t]m *ild means a biological1 fo/]1 or
 adopt$ *ild1 a /ep*ild1 a *ild ( a     
dome/ic p>tn]1 a legal w>d1 or a *ild ( 
a p]son /&+ 9 loco p>5tis "u #ah ye>s ( 
age4  7,d7 ,family memb] ,! t]m family  
memb]1 ) respect to an employee1 means !
 foll[+3 7i7 ,a sp\se or dome/ic p>tn]4 
7ii7 ,a son or daught]4  7iii7 ,a       

son-9-law or daught]-9-law4  7iv7 ,a    
p>5t4  7v7 ,a p>5t-9-law4  7vi7 ,a      
gr&*ild4  7vii7 ,a sibl+4  7viii7 ,an   
uncle or aunt4  7ix7 ,a nephew or niece4
  7x7 ,any o!r individual ^: close      
association is ! equival5t ( a family   
relation%ip ) ! employee4  7,e7 ,dome/ic
 p>tn]  7i7 ,9 g5]al ,! t]m dome/ic     
p>tn]1 ) respect to an individual1 means
 ano!r individual ) :om ! individual is 
9 a committ$ relation%ip4  7ii7         
,committ$ relation%ip def9$ ,! t]m      
committ$ relation%ip means a relation%ip
 betwe5 individuals1 ea* at lea/ #ah    
ye>s ( age1 9 :i* ea* individual is !   
o!r individual's sole dome/ic p>tn] &   
bo? individuals %>e responsibility = a  
significant measure ( ea* o!r's common  
welf>e4 ,! t]m includes any su*         
relation%ip betwe5 #b individuals t is  
grant$ legal recognition by a ,/ate or  
political subdivision ( a ,/ate z a     
m>riage or analog\s relation%ip1 includ+
 a civil union or dome/ic p>tn]%ip4     
7,f7 ,s*ool ,! t]m s*ool means an       

elem5t>y s*ool or second>y s*ool z su*  
t]ms are def9$ 9 section #haja ( !      
,elem5t>y & ,second>y ,education ,act ( 
#aife 7#bj ,u4,s4,c4 #ghja74  7b7 ,paid 
leave  7#a7 ,availability ( paid leave  
7,a7 ,9 g5]al ,an employ] %all provide  
paid leave = ea* day ( leave "u section 
#ajb7;a77#f7 t an employee takes4  7,b7 
,calculation ,paid leave "u subp>agraph 
7,a7 = an employee %all be calculat$    
bas$ on-- 7i7 ! employee's regul> rate (
 pay 7z det]m9$ "u section #g7;e7 ( !   
,fair ,labor ,/&>ds ,act ( #aich 7#bi   
,u4,s4,c4 #bjg7;e7772 &  7ii7 ! numb] ( 
h\rs ! employee w\ld o!rwise be normally
 s*$ul$ to "w 7or ! numb] ( h\rs        
calculat$ "u p>agraph 7#b774  7,c7      
,cl>ification ,9 no ev5t %all su* paid  
leave exce$ #eaa p] day4  7#b7 ,v>y+    
s*$ule h\rs calculation ,9 ! case ( an  
employee ^: s*$ule v>ies f week to week 
to su* an ext5t t an employ] is unable  
to det]m9e ) c]ta9ty ! numb] ( h\rs !   
employee w\ld h work$ if su* employee _h
 n tak5 leave "u section #ajb7;a77#f71 !

 employ] %all use ! foll[+ 9 place ( su*
 numb]3 7,a7 ,subject to subp>agraph    
7,b71 a numb] equal to ! av]age numb] ( 
h\rs t ! employee 0 s*$ul$ p] day ov] ! 
#f-mon? p]iod end+ on ! date on :i* !   
employee takes su* leave1 includ+ h\rs =
 :i* ! employee took leave ( any type4  
7,b7 ,if ! employee did n "w ov] su*    
p]iod1 ! reasonable expectation ( !     
employee at ! "t ( hir+ ( ! av]age numb]
 ( h\rs p] day t ! employee w\ld        
normally be s*$ul$ to "w4  7#c7 ,l5g? ( 
public heal? em]g5cy leave ,! numb] (   
workweeks ( leave to :i* an employee is 
entitl$ = ! purposes ( ?is section %all 
be ! great] (-- 7,a7 #ab workweeks1 or  
7,b7 ! numb] ( workweeks det]m9$ by !   
,secret>y ( ,labor1 9 consultation ) !  
,director ( ! ,c5t]s = ,disease ,control
 & ,prev5tion1 to be appropriate 9      
relation to su* public heal? em]g5cy4   
7c7 ,notice ,9 any case :]e ! necessity 
= leave "u section #ajb7;a77#f7 = !     
purpose describ$ 9 subsection           
7a77#b77;,a7 is =eseeable1 an employee  

%all provide ! employ] ) su* notice (   
leave z is practicable4  7d7 ,re/oration
 to position  7#a7 ,9 g5]al ,section    
#ajd7;a77#a7 %all n apply ) respect to  
an employee ( an employ] :o employs few]
 ?an #be employees if ! conditions      
describ$ 9 p>agraph 7#b7 are met4  7#b7 
,conditions ,! conditions describ$ 9 ?is
 p>agraph are ! foll[+3 7,a7 ,! employee
 takes leave "u section #ajb7;a77#f74   
7,b7 ,! position held by ! employee :5 !
 leave comm5c$ does n exi/ due to       
economic conditions or o!r *anges 9     
op]at+ conditions ( ! employ]-- 7i7 t   
affect employm5t2 &  7ii7 are caus$ by a
 public heal? em]g5cy dur+ ! p]iod (    
leave4  7,c7 ,! employ] makes reasonable
 ef=ts to re/ore ! employee to a        
position equival5t to ! position !      
employee held :5 ! leave comm5c$1 )     
equival5t employm5t b5efits1 pay1 & o!r 
t]ms & conditions ( employm5t4  7,d7 ,if
 ! reasonable ef=ts ( ! employ] "u      
subp>agraph 7,c7 fail1 ! employ] makes  
reasonable ef=ts dur+ ! p]iod describ$ 9

 p>agraph 7#c7 to contact ! employee if 
an equival5t position describ$ 9        
subp>agraph 7,c7 becomes available4     
7#c7 ,contact p]iod ,! p]iod describ$ "u
 ?is p>agraph is ! #a-ye> p]iod beg9n+  
on ! e>li] (-- 7,a7 ! date on :i* !     
qualify+ ne$ relat$ to an infecti\s     
disease concludes2 or  7,b7 ! date t is 
a numb] ( weeks equal to ! numb] (      
workweeks ( leave to :i* an employee is 
entitl$ "u subsection 7b77#c7 aft] !    
date on :i* ! employee's leave "u       
section #ajb7;a77#f7 comm5ces4  4  #ajc4
 ,employm5t "u multiemploy] b>ga9+      
agreem5ts  7a7 ,employ]s ,an employ]    
signatory to a multiemploy] collective  
b>ga9+ agreem5t may1 consi/5t ) its     
b>ga9+ obligations & its collective     
b>ga9+ agreem5t1 fulfill its obligations
 "u section #aaa7;b77#b7 ( title ,i ( ! 
,family & ,m$ical ,leave ,act ( #aiic1 z
 add$ by ! ,public ,heal? ,em]g5cy      
,response ,act1 by mak+ contributions to
 a multiemploy] fund1 plan1 or program  
bas$ on ! paid leave ea* ( its employees

 is entitl$ to "u su* section :ile work+
 "u ! multiemploy] collective b>ga9+    
agreem5t1 provid$ t ! fund1 plan1 or    
program enables employees to secure pay 
f su* fund1 plan1 or program bas$ on    
h\rs !y h work$ "u ! multiemploy]       
collective b>ga9+ agreem5t = paid leave 
tak5 "u section #ajb7;a77#f7 ( title ,i 
( ! ,family & ,m$ical ,leave ,act (     
#aiic1 z add$ by ! ,public ,heal?       
,em]g5cy ,response ,act4  7b7 ,employees
 ,employees :o "w "u a multiemploy]     
collective b>ga9+ agreem5t into :i* _!  
employ]s make contributions z provid$ 9 
subsection 7a7 may secure pay f su*     
fund1 plan1 or program bas$ on h\rs !y h
 work$ "u ! multiemploy] collective     
b>ga9+ agreem5t = paid leave tak5 "u    
section #ajb7;a77#f7 ( title ,i ( !     
,family & ,m$ical ,leave ,act ( #aiic1 z
 add$ by ! ,public ,heal? ,em]g5cy      
,response ,act4  #ajd4 ,regulatory      
au?ority ,! ,secret>y ( ,labor %all h ! 
au?ority to issue regulations = good    
cause "u sections #eec7;b77,b7 &        

#eec7;d77#c7 ( title #e1 ,unit$ ,/ates  
,code1 z necess>y1 to c>ry out !        
purposes ( ?is ,act1 includ+ to ensure  
consi/5cy betwe5 ?is ,act & ,division ,b
 & ,division ,c ( ! ,public ,heal?      
,em]g5cy ,response ,act4  ,b ,public    
,heal? ,em]g5cy ,paid ,sick ,leave ,act 
#bja4 ,%ort title ,?is ,act may be cit$ 
z ! ,public ,heal? ,em]g5cy ,paid ,sick 
,leave ,act4  #bjb4 ,paid sick "t       
requirem5t  7a7 ,9 g5]al ,an employ]    
%all provide to ea* employee employ$ by 
! employ] paid sick "t if ! employ is   
unable to "w 7or telework7 = any ( !    
foll[+ reasons3 7#a7 ,! employee has be5
 diagnos$ ) a cov]$ infecti\s disease & 
ne$s to self-isolate4  7#b7 ,! employee 
has be5 advis$ or ord]$ to isolate or   
qu>ant9e by a public (ficial hav+       
jurisdiction or a heal? c>e provid] on !
 basis t ! physical pres5ce ( ! employee
 on ! job w\ld jeop>dize ! heal? ( o!rs 
because-- 7,a7 ! employee has be5 expos$
 to a cov]$ infecti\s disease2 or  7,b7 
! employee is exhibit+ symptoms ( a     

cov]$ infecti\s disease4  7#c7 ,!       
employee is exp]i5c+ ! symptoms ( a     
cov]$ infecti\s disease & is seek+      
diagnosis or m$ical c>e4  7#d7 ,!       
employee is c>+ = a family memb] ( !    
employee :o has be5 diagnos$ z describ$ 
9 p>agraph 7#a7 or has be5 advis$ or    
ord]$ z describ$ 9 p>agraph 7#b74  7#e7 
,! employee is exp]i5c+ any o!r         
sub/antially simil> condition specifi$  
by ! ,secret>y ( ,labor1 9 consultation 
) ! ,secret>y ( ! ,treasury & !         
,secret>y ( ,heal? & ,human ,s]vices4   
7b7 ,duration ( paid sick "t  7#a7 ,9   
g5]al ,an employee %all be entitl$ to   
paid sick "t = an am\nt ( h\rs det]m9$  
"u p>agraph 7#b74  7#b7 ,am\nt ( h\rs ,!
 am\nt ( h\rs ( paid sick "t to :i* an  
employee is entitl$ %all be equal to !  
sum (-- 7,a7 ! numb] ( weeks ( leave1 z 
det]m9$ "u p>agraph 7#c71 to :i* an     
employee is entitl$ 9 relation to a     
cov]$ infecti\s disease1 multipli$ by   
7,b7 7i7 9 ! case ( a full-"t employee1 
#dj h\rs p] week = :i* an employee      

receives leave "u subsection 7a71 or    
7ii7 9 ! case ( a "p-"t employees1 a    
numb] ( h\rs equal to ! numb] ( h\rs t  
su* employee works1 on av]age1 ov] a    
week4  7#c7 ,weeks ( leave ,! ,secret>y 
( ,labor1 9 consultation ) ! ,director (
 ! ,c5t]s = ,disease ,control &         
,prev5tion1 %all det]m9e ! numb] ( weeks
 ( leave to :i* an employee is entitl$ 9
 relation to a cov]$ infecti\s disease4 
7#d7 ,c>ryov] ,paid sick "t "u ?is      
section %all n c>ry ov] f #a ye> to !   
next4  7c7 ,employ]'s t]m9ation ( paid  
sick "t ,paid sick "t provid$ to an     
employee "u ?is ,act %all cease beg9n+ )
 ! employee's next s*$ul$ work%ift      
imm$iately foll[+ ! t]m9ation ( ! ne$ = 
paid sick "t "u subsection 7a74  7d7    
,employ]s ) exi/+ policies ,) respect to
 an employ] t provides paid leave on !  
day be=e ! date ( enactm5t ( ?is ,act-- 
7#a7 ! paid sick "t "u ?is ,act %all be 
made available to employees ( ! employ] 
9 addition to su* paid leave2 &  7#b7 ! 
employ] may n *ange su* paid leave on or

 aft] su* date ( enactm5t to avoid be+  
subject to p>agraph 7#a74  7e7          
,prohibition ,an employ] may n require1 
z a condition ( provid+ paid sick "t "u 
?is ,act1 t ! employee involv$ se>* = or
 f9d a replacem5t employee to cov] !    
h\rs dur+ :i* ! employee is us+ paid    
sick "t4  7f7 ,use ( paid sick "t  7#a7 
,9 g5]al ,! paid sick "t "u subsection  
7a7 %all be available = imm$iate use by 
! employee = ! purposes describ$ 9 su*  
subsection1 reg>dless ( h[ long !       
employee has be5 employ$ by an employ]4 
7#b7 ,sequ5c+  7,a7 ,9 g5]al ,an        
employee may fir/ use ! paid sick "t "u 
subsection 7a7 = ! purposes describ$ 9  
su* subsection4  7,b7 ,prohibition ,an  
employ] may n require an employee to use
 o!r paid leave provid$ by ! employ] to 
! employee be=e ! employee uses ! paid  
sick "t "u subsection 7a74  #bjc4       
,notice  7a7 ,9 g5]al ,ea* employ] %all 
po/ & keep po/$1 9 conspicu\s places on 
! premises ( ! employ] :]e notices to   
employees are cu/om>ily po/$1 a notice1 

to be prep>$ or approv$ by ! ,secret>y (
 ,labor1 ( ! requirem5ts describ$ 9 ?is 
,act4  7b7 ,model notice ,n lat] ?an #g 
days aft] ! date ( enactm5t ( ?is ,act1 
! ,secret>y ( ,labor %all make publicly 
available a model ( a notice t meets !  
requirem5ts ( subsection 7a74  #bjd4    
,prohibit$ acts  7a7 ,int]f]5ce ) rights
  7#a7 ,ex]cise ( rights ,x %all be     
unlawful = any employ] to int]f]e )1    
re/ra91 or d5y ! ex]cise (1 or ! attempt
 to ex]cise1 any "r provid$ "u ?is ,act1
 includ+-- 7,a7 dis*>g+ or discrim9at+  
aga9/ 7includ+ retaliat+ aga9/7 any     
individual1 includ+ a job applicant1 =  
ex]cis+1 or attempt+ to ex]cise1 any "r 
provid$ "u ?is ,act2  7,b7 us+ ! tak+ ( 
paid sick "t or unpaid sick "t "u ?is   
,act z a negative factor 9 an employm5t 
action1 su* z hir+1 promotion1 r$uc+    
h\rs or numb] ( %ifts1 or a discipl9>y  
action2 or  7,c7 c\nt+ ! paid sick "t or
 unpaid sick "t "u a no-fault att5dance 
policy or any o!r abs5ce-control policy4
  7#b7 ,discrim9ation ,x %all be        

unlawful = any employ] to dis*>ge or 9  
any o!r mann] discrim9ate aga9/ 7includ+
 retaliat+ aga9/7 any individual1       
includ+ a job applicant1 = oppos+ any   
practice made unlawful by ?is ,act4  7b7
 ,int]f]5ce ) proce$+s or inquiries ,x  
%all be unlawful = any p]son to dis*>ge 
or 9 any o!r mann] discrim9ate aga9/    
7includ+ retaliat+ aga9/7 any           
individual1 includ+ a job applicant1    
because su* individual-- 7#a7 has fil$  
an action1 or has in/itut$ or caus$ to  
be in/itut$ any proce$+1 "u or relat$ to
 ?is ,act2  7#b7 has giv51 or is ab\t to
 give1 any in=mation 9 connection ) any 
inquiry or proce$+ relat+ to any "r     
provid$ "u ?is ,act2 or  7#c7 has       
te/ifi$1 or is ab\t to te/ify1 9 any    
inquiry or proce$+ relat+ to any "r     
provid$ "u ?is ,act4  7c7 ,con/ruction  
,no?+ 9 ?is section %all be con/ru$ to  
/ate or imply t ! scope ( ! activities  
prohibit$ by section #aje ( ! ,family & 
,m$ical ,leave ,act ( #aiic 7#bi        
,u4,s4,c4 #bfae7 is less ?an ! scope ( !

 activities prohibit$ by ?is section4   
#bje4 ,en=cem5t  7a7 ,unpaid sick leave 
,an employ] :o violates section #bjb    
%all-- 7#a7 be consid]$ to h fail$ to   
pay m9imum wages 9 violation ( section  
#f ( ! ,fair ,labor ,/&>ds ,act ( #aich 
7#bi ,u4,s4,c4 #bjf72 &  7#b7 be subject
 to ! p5alties describ$ 9 sections #af &
 #ag ( su* ,act 7#bi ,u4,s4,c4 #baf2    
#bag7 ) respect to su* violation4  7b7  
,unlawful t]m9ation ,an employ] :o      
willfully violates section #bjd %all--  
7#a7 be consid]$ to be 9 violation (    
section #ae7;a77#c7 ( ! ,fair ,labor    
,/&>ds ,act ( #aich 7#bi ,u4,s4,c4      
#bae7;a77#c772 &  7#b7 be subject to !  
p5alties describ$ 9 sections #af & #ag (
 su* ,act 7#bi ,u4,s4,c4 #baf2 #bag7 )  
respect to su* violation4  #bjf4        
,employm5t "u multiemploy] b>ga9+       
agreem5ts  7a7 ,employ]s ,an employ]    
signatory to a multiemploy] collective  
b>ga9+ agreem5t may1 consi/5t ) its     
b>ga9+ obligations & its collective     
b>ga9+ agreem5t1 fulfill its obligations

 "u ?is ,act by mak+ contributions to a 
multiemploy] fund1 plan1 or program bas$
 on ! h\rs ( paid sick "t ea* ( its     
employees is entitl$ to "u ?is ,act :ile
 work+ "u ! multiemploy] collective     
b>ga9+ agreem5t1 provid$ t ! fund1 plan1
 or program enables employees to secure 
pay f su* fund1 plan1 or program bas$ on
 h\rs !y h work$ "u ! multiemploy]      
collective b>ga9+ agreem5t & = ! uses   
specifi$ "u section #bjb7;a74  7b7      
,employees ,employees :o "w "u a        
multiemploy] collective b>ga9+ agreem5t 
into :i* _! employ]s make contributions 
z provid$ 9 subsection 7a7 may secure   
pay f su* fund1 plan1 or program bas$ on
 h\rs !y h work$ "u ! multiemploy]      
collective b>ga9+ agreem5t = ! uses     
specifi$ 9 section #bjb7;a74  #bjg4     
,rules ( con/ruction ,no?+ 9 ?is ,act   
%all be con/ru$-- 7#a7 to 9 any way     
dim9i% ! rights or b5efits t an employee
 is entitl$ to "u any-- 7,a7 o!r ,f$]al1
 ,/ate1 or local law2  7,b7 collective  
b>ga9+ agreem5t2 or  7,c7 exi/+ employ] 

policy2 or  7#b7 to require f9ancial or 
o!r reimbursem5t to an employee f an    
employ] ^u ! employee's t]m9ation1      
resignation1 retirem5t1 or o!r sep>ation
 f employm5t = paid sick "t "u ?is ,act 
t has n be5 us$ by su* employee4  #bjh4 
,def9itions ,= purposes ( ! ,act3 7#a7  
,*ild ,! t]m *ild means a biological1   
fo/]1 or adopt$ *ild1 a /ep*ild1 a *ild 
( a dome/ic p>tn]1 a legal w>d1 or a    
*ild ( a p]son /&+ 9 loco p>5tis "u #ah 
ye>s ( age4  7#b7 ,cov]$ infecti\s      
disease ,! t]m cov]$ infecti\s disease  
means an infecti\s disease 9 relation to
 :i* ! ,secret>y ( ,heal? & ,human      
,s]vices has decl>$ a public heal?      
em]g5cy4  7#c7 ,dome/ic p>tn]  7,a7 ,9  
g5]al ,! t]m dome/ic p>tn]1 ) respect to
 an individual1 means ano!r individual )
 :om ! individual is 9 a committ$       
relation%ip4  7,b7 ,committ$ relation%ip
 def9$ ,! t]m committ$ relation%ip means
 a relation%ip betwe5 individuals1 ea*  
at lea/ #ah ye>s ( age1 9 :i* ea*       
individual is ! o!r individual's sole   

dome/ic p>tn] & bo? individuals %>e     
responsibility = a significant measure (
 ea* o!r's common welf>e4 ,! t]m        
includes any su* relation%ip betwe5 #b  
individuals t is grant$ legal           
recognition by a ,/ate or political     
subdivision ( a ,/ate z a m>riage or    
analog\s relation%ip1 includ+ a civil   
union or dome/ic p>tn]%ip4  7#d7        
,employee ,! t]m employee means an      
individual :o is-- 7,a7 7i7 an employee1
 z def9$ 9 section #c7;e7 ( ! ,fair     
,labor ,/&>ds ,act ( #aich 7#bi         
,u4,s4,c4 #bjc7;e771 :o is n cov]$ "u   
subp>agraph 7,e7 or 7,f71 includ+ su* an
 employee ( ! ,libr>y ( ,congress1      
except t a ref]5ce 9 su* section to an  
employ] %all be consid]$ to be a ref]5ce
 to an employ] describ$ 9 clauses       
7i77,i7 & 7ii7 ( p>agraph 7#e77;,a72 or 
7ii7 an employee ( ! ,gov]nm5t          
,acc\ntability ,(fice2  7,b7 a ,/ate    
employee describ$ 9 section #cjd7;a7 ( !
 ,gov]nm5t ,employee ,rights ,act (     
#aiia 7#db ,u4,s4,c4 #bjjj;e-#af;c7a772 

7,c7 a cov]$ employee1 z def9$ 9 section
 #aja ( ! ,congressional ,acc\ntability 
,act ( #aiie 7#b ,u4,s4,c4 #acja71 o!r  
?an an applicant = employm5t2  7,d7 a   
cov]$ employee1 z def9$ 9 section       
#daa7;c7 ( title #c1 ,unit$ ,/ates      
,code2  7,e7 a ,f$]al (fic] or employee 
cov]$ "u sub*apt] ,v ( *apt] #fc ( title
 #e1 ,unit$ ,/ates ,code2 or  7,f7 any  
o!r individual occupy+ a position 9 !   
civil s]vice 7z t t]m is def9$ 9 section
 #baja7a7 ( title #e1 ,unit$ ,/ates     
,code74  7#e7 ,employ]  7,a7 ,9 g5]al ,!
 t]m employ] means a p]son :o is-- 7i7  
7,i7 a cov]$ employ]1 z def9$ 9         
subp>agraph 7,b71 :o is n cov]$ "u      
subclause 7,v72  7,,ii7 an entity       
employ+ a ,/ate employee describ$ 9     
section #cjd7;a7 ( ! ,gov]nm5t ,employee
 ,rights ,act ( #aiia2  7,,iii7 an      
employ+ (fice1 z def9$ 9 section #aja ( 
! ,congressional ,acc\ntability ,act (  
#aiie2  7,,iv7 an employ+ (fice1 z def9$
 9 section #daa7;c7 ( title #c1 ,unit$  
,/ates ,code2 or  7,v7 an ,executive    

,ag5cy z def9$ 9 section #aje ( title   
#e1 ,unit$ ,/ates ,code1 & includ+ !    
,u4,s4 ,po/al ,s]vice & ! ,po/al        
,regulatory ,commission2 &  7ii7 engag$ 
9 comm]ce 7includ+ gov]nm5t71 or an     
indu/ry or activity affect+ comm]ce     
7includ+ gov]nm5t71 z def9$ 9           
subp>agraph 7,b77iii74  7,b7 ,cov]$     
employ]  7i7 ,9 g5]al ,9 subp>agraph    
7,a77i77,i71 ! t]m cov]$ employ]-- 7,i7 
means any p]son engag$ 9 comm]ce or 9   
any indu/ry or activity affect+ comm]ce 
t employs #a or m employees2  7,,ii7    
includes-- 7aa7 any p]son act+ directly 
or indirectly 9 ! int]e/ ( an employ] 9 
relation to an employee 7)9 ! mean+ (   
su* phrase 9 section #c7;d7 ( ! ,fair   
,labor ,/&>ds ,act ( 7#bi ,u4,s4,c4     
#bjc7;d772 &  7bb7 any successor 9      
int]e/ ( an employ]2  7,,iii7 includes  
any public ag5cy1 z def9$ 9 section     
#c7x7 ( ! ,fair ,labor ,/&>ds ,act (    
#aich 7#bi ,u4,s4,c4 #bjc7x772 &  7,,iv7
 includes ! ,gov]nm5t ,acc\ntability    
,(fice & ! ,libr>y ( ,congress4  7ii7   

,public ag5cy ,= purposes ( clause      
7i77,,iv71 a public ag5cy %all be       
consid]$ to be a p]son engag$ 9 comm]ce 
or 9 an indu/ry or activity affect+     
comm]ce4  7iii7 ,def9itions ,= purposes 
( ?is subp>agraph3 7,i7 ,comm]ce ,! t]ms
 comm]ce & indu/ry or activity affect+  
comm]ce means any activity1 bus9ess1 or 
indu/ry 9 comm]ce or 9 :i* a labor      
dispute w\ld h9d] or ob/ruct comm]ce or 
! free fl[ ( comm]ce1 & include comm]ce 
& any indu/ry affect+ comm]ce1 z def9$ 9
 p>agraphs 7#a7 & 7#c7 ( section #eja ( 
! ,labor ,managem5t ,relations ,act (   
#aidg 7#bi ,u4,s4,c4 #adb 7#a7 & 7#c774 
7,,ii7 ,employee ,! t]m employee has !  
same mean+ giv5 su* t]m 9 section #c7;e7
 ( ! ,fair labor ,/&>ds ,act ( 7#bi     
,u4,s4,c4 #bjc7;e774  7,,iii7 ,p]son ,! 
t]m p]son has ! same mean+ giv5 su* t]m 
9 section #c7;a7 ( ! ,fair ,labor ,/&>ds
 ,act ( 7#bi ,u4,s4,c4 #bjc7;a774  7#f7 
,family memb] ,! t]m family memb]1 )    
respect to an employee1 means ! foll[+3 
7,a7 ,a sp\se or dome/ic p>tn]4  7,b7 ,a

 son or daught]4  7,c7 ,a son-9-law or  
daught]-9-law4  7,d7 ,a p>5t4  7,e7 ,a  
gr&*ild4  7,f7 ,a sibl+4  7,g7 ,an uncle
 or aunt4  7,h7 ,a nephew or niece4     
7,i7 ,any o!r individual ^: close       
association is ! equival5t ( a family   
relation%ip ) ! employee4  7#g7 ,,flsa  
t]ms ,! t]ms employ & ,/ate h ! mean+s  
giv5 su* t]ms 9 section #c ( ! ,fair    
,labor ,/&>ds ,act ( #aich 7#bi         
,u4,s4,c4 #bjc74  7#h7 ,heal? c>e       
provid] ,! t]m heal? c>e provid] has !  
mean+ giv5 su* t]m 9 section #aja ( !   
,family & ,m$ical ,leave ,act ( #aiic   
7#bi ,u4,s4,c4 #bfaa74  7#i7 ,paid sick 
"t  7,a7 ,9 g5]al ,! t]m paid sick "t   
means an increm5t ( comp5sat$ leave t-- 
7i7 is provid$ by an employ] = use dur+ 
an abs5ce f employm5t = a reason        
describ$ 9 any p>agraph ( section       
#bjb7;a72 &  7ii7 is calculat$ bas$ on !
 employee's requir$ comp5sation "u      
subp>agraph 7,b7 & ! numb] ( h\rs !     
employee w\ld o!rwise be normally s*$ul$
 to "w 7or ! numb] ( h\rs calculat$ "u  

subp>agraph 7,c771 except t 9 no ev5t   
%all su* paid sick "t exce$ #eaa p] day 
= a use describ$ 9 section #bjb7;a74    
7,b7 ,requir$ comp5sation ,subject to   
p>agraph 7,a77ii71 ! employee's requir$ 
comp5sation "u ?is subp>agraph %all be n
 less ?an ! great] ( ! foll[+3 7i7 ,!   
employee's regul> rate ( pay 7z det]m9$ 
"u section #g7;e7 ( ! ,fair ,labor      
,/&>ds ,act ( #aich 7#bi ,u4,s4,c4      
#bjg7;e7774  7ii7 ,! m9imum wage rate 9 
effect "u section #f7;a77#a7 ( ! ,fair  
,labor ,/&>ds ,act ( #aich 7#bi         
,u4,s4,c4 #bjf7;a77#a774  7iii7 ,!      
m9imum wage rate 9 effect = su* employee
 9 ! applicable ,/ate or locality1      
:i*ev] is great]1 9 :i* ! employee is   
employ$4  7,c7 ,v>y+ s*$ule h\rs        
calculation ,9 ! case ( a "p-"t employee
 describ$ 9 section #bjb7;b77#b77;,b7 ^:
 s*$ule v>ies f week to week to su* an  
ext5t t an employ] is unable to det]m9e 
) c]ta9ty ! numb] ( h\rs ! employee w\ld
 h work$ if su* employee _h n tak5 paid 
sick "t "u section #bjb7;a71 ! employ]  

%all use ! foll[+ 9 place ( su* numb]3  
7i7 ,subject to clause 7ii71 a numb]    
equal to ! av]age numb] ( h\rs t !      
employee 0 s*$ul$ p] day ov] ! #f-mon?  
p]iod end+ on ! date on :i* ! employee  
takes ! paid sick "t1 includ+ h\rs = :i*
 ! employee took leave ( any type4  7ii7
 ,if ! employee did n "w ov] su* p]iod1 
! reasonable expectation ( ! employee at
 ! "t ( hir+ ( ! av]age numb] ( h\rs p] 
day t ! employee w\ld normally be s*$ul$
 to "w4  7,d7 ,guidel9es ,n lat] ?an #ae
 days aft] ! date ( ! enactm5t ( ?is    
,act1 ! ,secret>y ( ,labor %all issue   
guidel9es to assi/ employ]s 9 calculat+ 
! am\nt ( paid sick "t "u subp>agraph   
7,a74  7,e7 ,reasonable notice ,aft] !  
fir/ workday 7or portion !re(7 an       
employee receives paid sick "t "u ?is   
,act1 an employ] may require ! employee 
to foll[ reasonable notice proc$ures 9  
ord] to cont9ue receiv+ su* paid sick   
"t4  7#aj7 ,p>5t ,! t]m p>5t1 ) respect 
to an employee1 means any ( ! foll[+3   
7,a7 ,a biological1 fo/]1 or adoptive   

p>5t ( ! employee4  7,b7 ,a /epp>5t ( ! 
employee4  7,c7 ,a p>5t-9-law ( !       
employee4  7,d7 ,a p>5t ( a dome/ic     
p>tn] ( ! employee4  7,e7 ,a legal      
gu>dian or o!r p]son :o /ood 9 loco     
p>5tis to an employee :5 ! employee 0 a 
*ild4  7#aa7 ,public heal? em]g5cy ,!   
t]m public heal? em]g5cy means an       
em]g5cy ) respect to an infecti\s       
disease decl>$ by ! ,secret>y ( ,heal? &
 ,human ,s]vices on or aft] ,janu>y #a1 
#bjbb4  7#ab7 ,sp\se ,! t]m sp\se has ! 
mean+ giv5 su* t]m 9 section #aja ( !   
,family & ,m$ical ,leave ,act ( #aiic   
7#bi ,u4,s4,c4 #bfaa71 & includes a     
husb& or wife 9 a common law m>riage4   
#bji4 ,regulatory au?ority ,! ,secret>y 
( ,labor %all h ! au?ority to issue     
regulations = good cause "u sections    
#eec7;b77,b7 & #eec7;d77#c7 ( title #e1 
,unit$ ,/ates ,code1 z necess>y1 to c>ry
 out ! purposes ( ?is ,act1 includ+ to  
ensure consi/5cy betwe5 ?is ,act &      
,division ,a & ,division ,c ( ! ,public 
,heal? ,em]g5cy ,response ,act4  ,c ,tax

 ,cr$its = ,requir$ ,paid ,public ,heal?
 ,em]g5cy ,leave  #cja4 ,payroll cr$it =
 requir$ paid public heal? em]g5cy sick 
leave  7a7 ,9 g5]al ,9 ! case ( an      
employ]1 !re %all be all[$ z a cr$it    
aga9/ ! tax impos$ by section #caaa7;a7 
( ! ,int]nal ,rev5ue ,code ( #aihf = ea*
 cal5d> qu>t] an am\nt equal to #ajj    
p]c5t ( ! qualifi$ public heal? em]g5cy 
sick leave wages paid by su* employ] )  
respect to su* cal5d> qu>t]4 ,! prec$+  
s5t5ce %all n apply to any employ] = any
 cal5d> qu>t] unless su* employ] employs
 an av]age ( few] ?an #ejj employees on 
days dur+ su* qu>t]4  7b7 ,limitations &
 refundability  7#a7 ,wages tak5 into   
acc\nt ,! am\nt ( qualifi$ public heal? 
em]g5cy sick leave wages tak5 into      
acc\nt "u subsection 7a7 ) respect to   
any individual %all n exce$ #eaa = any  
day 7or portion !re(7 = :i* ! individual
 is paid qualifi$ sick leave wages4     
7#b7 ,cr$it limit$ to c]ta9 employm5t   
taxes ,! cr$it all[$ by subsection 7a7 )
 respect to any cal5d> qu>t] %all n     

exce$ ! tax impos$ by section #caaa7;a7 
( su* ,code = su* cal5d> qu>t] 7r$uc$ by
 any cr$its all[$ "u subsections 7e7 &  
7f7 ( section #caaa ( su* ,code = su*   
qu>t]7 on ! wages paid ) respect to !   
employm5t ( all employees ( ! employ]4  
7#c7 ,refundability ( excess cr$it  7,a7
 7i7 ,cr$it is refundable ,if ! am\nt ( 
! cr$it "u subsection 7a7 exce$s !      
limitation ( p>agraph 7#c7 = any cal5d> 
qu>t]1 su* excess %all be treat$ z an   
ov]paym5t t %all be refund$ "u sections 
#fdjb7;a7 & #fdac7;b7 ( su* ,code4  7ii7
 ,advanc+ cr$it ,9 anticipation ( !     
cr$it1 includ+ ! refundable portion "u  
clause 7i71 ! cr$it may be advanc$1     
accord+ to =ms & in/ructions provid$ by 
! ,secret>y1 up to an am\nt calculat$ "u
 subsection 7a71 subject to ! limits "u 
subsection 7b71 bo? calculat$ ?r\gh !   
end ( ! mo/ rec5t payroll p]iod 9 !     
qu>t]4  7,b7 ,treatm5t ( paym5ts ,=     
purposes ( section #acbd ( title #ca1   
,unit$ ,/ates ,code1 any am\nts due to  
an employ] "u ?is p>agraph %all be      

treat$ 9 ! same mann] z a refund due f a
 cr$it provision ref]r$ to 9 subsection 
7b77#b7 ( su* section4  7c7 ,qualifi$   
public heal? em]g5cy sick leave wages ,=
 purposes ( ?is section1 ! t]m qualifi$ 
public heal? em]g5cy sick leave wages   
means wages 7z def9$ 9 section #caba7;a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf7    
paid by an employ] :i* are requir$ to be
 paid by reason ( ! ,public ,heal?      
,em]g5cy ,paid ,sick ,leave ,act4  7d7  
,special rules  7#a7 ,d5ial ( d\ble     
b5efit ,= purposes ( *apt] #a ( su*     
,code1 ! gross income ( ! employ]1 = !  
taxable ye> :i* includes ! la/ day ( any
 cal5d> qu>t] ) respect to :i* a cr$it  
is all[$ "u ?is section1 %all be        
increas$ by ! am\nt ( su* cr$it4 ,no    
cr$it %all be all[$ "u ?is section )    
respect to wages = :i* a cr$it is all[$ 
"u section #de,s ( su* ,code4  7#b7     
,election n to h section apply ,?is     
section %all n apply ) respect to any   
employ] = any cal5d> qu>t] if su*       
employ] elects 7at su* "t & 9 su* mann] 

z ! ,secret>y ( ! ,treasury 7or !       
,secret>y's delegate7 may prescribe7 n  
to h ?is section apply4  7#c7 ,c]ta9    
t]ms ,any t]m us$ 9 ?is section :i* is  
also us$ 9 *apt] #ba ( su* ,code %all h 
! same mean+ z :5 us$ 9 su* *apt]4  7#d7
 ,/ate & local gov]nm5ts ,?is cr$it %all
 n apply to ! ,gov]nm5t ( ! ,unit$      
,/ates1 ! gov]nm5t ( any ,/ate or       
political subdivision !re(1 or any ag5cy
 or in/rum5tality ( any ( ! =ego+4  7e7 
,regulations ,! ,secret>y ( ! ,treasury 
7or ! ,secret>y's delegate7 %all        
prescribe su* regulations or o!r        
guidance z may be necess>y to c>ry out !
 purposes ( ?is section1 includ+-- 7#a7 
regulations or o!r guidance to prev5t ! 
avoidance ( ! purposes ( ! limitations &
 aggregation rules "u ?is section ?r\gh 
! use ( successor companies or o!r      
means1  7#b7 regulations or o!r guidance
 to m9imize compliance & record-keep+   
burd5s "u ?is section1  7#c7 regulations
 or o!r guidance provid+ = waiv] (      
p5alties = failure to deposit am\nts 9  

anticipation ( ! all[ance ( ! cr$it     
all[$ "u ?is section1 &  7#d7           
regulations or o!r guidance = recaptur+ 
! b5efit ( cr$its det]m9$ "u ?is section
 9 cases :]e !re is a subsequ5t adju/m5t
 to ! cr$it det]m9$ "u subsection 7a74  
7f7 ,application ( section ,?is section 
%all apply only to wages paid ) respect 
to days aft] ! date ( ! enactm5t ( ?is  
,act4  7g7 ,transf]s to f$]al old-,age &
 survivors insurance tru/ fund ,!re are 
h]eby appropriat$ to ! ,f$]al ,old-,age 
& ,survivors ,insurance ,tru/ ,fund & ! 
,f$]al ,disability ,insurance ,tru/     
,fund e/abli%$ "u section #bja ( !      
,social ,security ,act 7#db ,u4,s4,c4   
#dja7 am\nts equal to ! r$uction 9      
rev5ues to ! ,treasury by reason ( ?is  
section 7)\t reg>d to ?is subsection74  
,am\nts appropriat$ by ! prec$+ s5t5ce  
%all be transf]r$ f ! g5]al fund at su* 
times & 9 su* mann] z to replicate to ! 
ext5t possible ! transf]s :i* w\ld h    
occurr$ to su* ,tru/ ,fund _h ?is       
section n be5 enact$4  #cjb4 ,cr$it =   

public heal? em]g5cy sick leave = c]ta9 
self-employ$ individuals  7a7 ,cr$it    
aga9/ self-,employm5t tax ,9 ! case ( an
 eligible self-employ$ individual1 !re  
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by subtitle ,a ( ! ,int]nal      
,rev5ue ,code ( #aihf = any taxable ye> 
an am\nt equal to #ajj p]c5t ( !        
qualifi$ public heal? em]g5cy sick leave
 equival5t am\nt ) respect to !         
individual4  7b7 ,eligible self-,employ$
 individual ,= purposes ( ?is section1 !
 t]m eligible self-employ$ individual   
means an individual :o-- 7#a7 regul>ly  
c>ries on a trade or bus9ess )9 ! mean+ 
( section #adjb ( su* ,code1 &  7#b7    
w\ld be entitl$ to receive paid leave   
dur+ ! taxable ye> pursuant to ! ,public
 ,heal? ,em]g5cy ,paid ,sick ,leave ,act
 if ! individual 7 an employee ( an     
employ] 7o!r ?an himself or h]self74    
7c7 ,qualifi$ public heal? em]g5cy sick 
leave equival5t am\nt ,= purposes ( ?is 
section-- 7#a7 ,9 g5]al ,! t]m qualifi$ 
public heal? em]g5cy sick leave         

equival5t am\nt means1 ) respect to any 
eligible self-employ$ individual1 an    
am\nt equal to-- 7,a7 ! numb] ( days    
dur+ ! taxable ye> 7b n m ?an !         
applicable numb] ( days7 t ! individual 
is unable to p]=m s]vices 9 ! trade or  
bus9ess ref]r$ to 9 section #adjb ( su* 
,code = a reason ) respect to :i* su*   
individual w\ld be entitl$ to receive   
sick leave z describ$ 9 subsection 7b71 
multipli$ by  7,b7 ! less] (-- 7i7 #eaa1
 or  7ii7 ! av]age daily self-employm5t 
income ( ! individual = ! taxable ye>4  
7#b7 ,av]age daily self-employm5t income
 ,= purposes ( ?is subsection1 ! t]m    
av]age daily self-employm5t income means
 an am\nt equal to-- 7,a7 ! net e>n+s f 
self-employm5t ( ! individual = !       
taxable ye>1 divid$ by  7,b7 #bfj4  7#c7
 ,applicable numb] ( days ,= purposes ( 
?is subsection1 ! t]m applicable numb] (
 days means1 ) respect to any taxable   
ye>1 ! numb] ( days dur+ su* taxable ye>
 ) respect to :i* ! individual w\ld be  
entitl$ to receive sick leave z describ$

 9 subsection 7b74  7d7 ,special rules  
7#a7 ,cr$it refundable  7,a7 ,9 g5]al ,!
 cr$it det]m9$ "u ?is section %all be   
treat$ z a cr$it all[$ to ! taxpay] "u  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code4  7,b7 ,treatm5t ( 
paym5ts ,= purposes ( section #acbd (   
title #ca1 ,unit$ ,/ates ,code1 any     
refund due f ! cr$it det]m9$ "u ?is     
section %all be treat$ 9 ! same mann] z 
a refund due f a cr$it provision ref]r$ 
to 9 subsection 7b77#b7 ( su* section4  
7#b7 ,docum5tation ,no cr$it %all be    
all[$ "u ?is section unless ! individual
 ma9ta9s su* docum5tation z ! ,secret>y 
may prescribe to e/abli% su* individual 
z an eligible self-employ$ individual4  
7#c7 ,d5ial ( d\ble b5efit ,9 ! case (  
an individual :o receives wages 7z def9$
 9 section #caba7;a7 ( ! ,int]nal       
,rev5ue ,code ( #aihf7 paid by an       
employ] :i* are requir$ to be paid by   
reason ( ! ,public ,heal? ,em]g5cy ,paid
 ,sick ,leave ,act1 ! qualifi$ sick     
leave equival5t am\nt o!rwise det]m9$ "u

 subsection 7c7 %all be r$uc$ 7b n bel[ 
z]o7 9 ! same proportion t ! numb] (    
days = :i* su* wages are receiv$ be>s to
 ! numb] ( days describ$ 9 subsection   
7c77#a77;,a74  7#d7 ,c]ta9 t]ms ,any t]m
 us$ 9 ?is section :i* is also us$ 9    
*apt] #b ( ! ,int]nal ,rev5ue ,code (   
#aihf %all h ! same mean+ z :5 us$ 9 su*
 *apt]4  7e7 ,application ( section     
,only days aft] ! date ( ! enactm5t (   
?is ,act may be tak5 into acc\nt "u     
subsection 7c77#a77;,a74  7f7           
,application ( cr$it 9 c]ta9 possessions
  7#a7 ,paym5ts to possessions ) mirror 
code tax sy/ems ,! ,secret>y ( !        
,treasury %all pay to ea* possession ( !
 ,unit$ ,/ates :i* has a mirror code tax
 sy/em am\nts equal to ! loss 7if any7  
to t possession by reason ( !           
application ( ! provisions ( ?is        
section4 ,su* am\nts %all be det]m9$ by 
! ,secret>y ( ! ,treasury bas$ on       
in=mation provid$ by ! gov]nm5t ( !     
respective possession4  7#b7 ,paym5ts to
 o!r possessions ,! ,secret>y ( !       

,treasury %all pay to ea* possession ( !
 ,unit$ ,/ates :i* does n h a mirror    
code tax sy/em am\nts e/imat$ by !      
,secret>y ( ! ,treasury z be+ equal to !
 aggregate b5efits 7if any7 t w\ld h be5
 provid$ to resid5ts ( su* possession by
 reason ( ! provisions ( ?is section if 
a mirror code tax sy/em _h be5 9 effect 
9 su* possession4 ,! prec$+ s5t5ce %all 
n apply unless ! respective possession  
has a plan1 :i* has be5 approv$ by !    
,secret>y ( ! ,treasury1 "u :i* su*     
possession w promptly di/ribute su*     
paym5ts to its resid5ts4  7#c7 ,mirror  
code tax sy/em ,= purposes ( ?is        
section1 ! t]m mirror code tax sy/em    
means1 ) respect to any possession ( !  
,unit$ ,/ates1 ! income tax sy/em ( su* 
possession if ! income tax liability ( !
 resid5ts ( su* possession "u su* sy/em 
is det]m9$ by ref]5ce to ! income tax   
laws ( ! ,unit$ ,/ates z if su*         
possession 7 ! ,unit$ ,/ates4  7#d7     
,treatm5t ( paym5ts ,= purposes (       
section #acbd ( title #ca1 ,unit$ ,/ates

 ,code1 ! paym5ts "u ?is section %all be
 treat$ 9 ! same mann] z a refund due f 
a cr$it provision ref]r$ to 9 subsection
 7b77#b7 ( su* section4  7g7            
,regulations ,! ,secret>y ( ! ,treasury 
7or ! ,secret>y's delegate7 %all        
prescribe su* regulations or o!r        
guidance z may be necess>y to c>ry out !
 purposes ( ?is section1 includ+-- 7#a7 
regulations or o!r guidance to prev5t ! 
avoidance ( ! purposes ( ?is section1 & 
7#b7 regulations or o!r guidance to     
m9imize compliance & recordkeep+ burd5s 
"u ?is section4  #cjc4 ,payroll cr$it = 
requir$ paid public heal? em]g5cy family
 leave  7a7 ,9 g5]al ,9 ! case ( an     
employ]1 !re %all be all[$ z a cr$it    
aga9/ ! tax impos$ by section #caaa7;a7 
( ! ,int]nal ,rev5ue ,code ( #aihf = ea*
 cal5d> qu>t] an am\nt equal to #ajj    
p]c5t ( ! qualifi$ public heal? em]g5cy 
family leave wages paid by su* employ] )
 respect to su* cal5d> qu>t]4 ,! prec$+ 
s5t5ce %all n apply to any employ] = any
 cal5d> qu>t] unless su* employ] employs

 an av]age ( few] ?an #ejj employees on 
days dur+ su* qu>t]4  7b7 ,limitations &
 refundability  7#a7 ,wages tak5 into   
acc\nt ,! am\nt ( qualifi$ public heal? 
em]g5cy family leave wages tak5 into    
acc\nt "u subsection 7a7 ) respect to   
any individual %all n exce$ #eaa = ea*  
day 7or portion !re(7 = :i* ! individual
 is paid qualifi$ public heal? em]g5cy  
family leave wages4  7#b7 ,cr$it limit$ 
to c]ta9 employm5t taxes ,! cr$it all[$ 
by subsection 7a7 ) respect to any      
cal5d> qu>t] %all n exce$ ! tax impos$  
by section #caaa7;a7 ( su* ,code = su*  
cal5d> qu>t] 7r$uc$ by any cr$its all[$ 
"u subsections 7e7 & 7f7 ( section #caaa
 ( su* ,code1 & section #ijja ( ?is     
,act1 = su* qu>t]7 on ! wages paid )    
respect to ! employm5t ( all employees (
 ! employ]4  7#c7 ,refundability (      
excess cr$it ,if ! am\nt ( ! cr$it "u   
subsection 7a7 exce$s ! limitation (    
p>agraph 7#b7 = any cal5d> qu>t]1 su*   
excess %all be treat$ z an ov]paym5t t  
%all be refund$ "u sections #fdjb7;a7 & 

#fdac7;b7 ( su* ,code4  7c7 ,qualifi$   
family leave wages ,= purposes ( ?is    
section1 ! t]m qualifi$ family leave    
wages means wages 7z def9$ 9 section    
#caba7;a7 ( su* ,code7 paid by an       
employ] :i* are requir$ to be paid by   
reason ( ! ,public ,heal? ,em]g5cy      
,family & ,m$ical ,leave ,expansion ,act
 7includ+ ! am5dm5ts made by su* ,act74 
7d7 ,special rules  7#a7 ,d5ial ( d\ble 
b5efit ,= purposes ( *apt] #a ( su*     
,code1 ! gross income ( ! employ]1 = !  
taxable ye> :i* includes ! la/ day ( any
 cal5d> qu>t] ) respect to :i* a cr$it  
is all[$ "u ?is section1 %all be        
increas$ by ! am\nt ( su* cr$it4 ,no    
cr$it %all be all[$ "u ?is section )    
respect to wages = :i* a cr$it is all[$ 
"u section #de,s ( su* ,code4  7#b7     
,election n to h section apply ,?is     
section %all n apply ) respect to any   
employ] = any cal5d> qu>t] if su*       
employ] elects 7at su* "t & 9 su* mann] 
z ! ,secret>y ( ! ,treasury 7or !       
,secret>y's delegate7 may prescribe7 n  

to h ?is section apply4  7#c7 ,c]ta9    
t]ms ,any t]m us$ 9 ?is section :i* is  
also us$ 9 *apt] #ba ( su* ,code %all h 
! same mean+ z :5 us$ 9 su* *apt]4  7#d7
 ,/ate & local gov]nm5ts ,?is cr$it %all
 n apply to ! ,gov]nm5t ( ! ,unit$      
,/ates1 ! gov]nm5t ( any ,/ate or       
political subdivision !re(1 or any ag5cy
 or in/rum5tality ( any ( ! =ego+4  7e7 
,regulations ,! ,secret>y ( ! ,treasury 
7or ! ,secret>y's delegate7 %all        
prescribe su* regulations or o!r        
guidance z may be necess>y to c>ry out !
 purposes ( ?is section1 includ+-- 7#a7 
regulations or o!r guidance to prev5t ! 
avoidance ( ! purposes ( ! limitations &
 aggregation rules "u ?is section ?r\gh 
! use ( successor companies or o!r      
means1  7#b7 regulations or o!r guidance
 to m9imize compliance & recordkeep+    
burd5s "u ?is section1  7#c7 regulations
 or o!r guidance provid+ = waiv] (      
p5alties = failure to deposit am\nts 9  
anticipation ( ! all[ance ( ! cr$it     
all[$ "u ?is section1 &  7#d7           

regulations or o!r guidance = recaptur+ 
! b5efit ( cr$its det]m9$ "u ?is section
 9 cases :]e !re is a subsequ5t adju/m5t
 to ! cr$it det]m9$ "u subsection 7a74  
7f7 ,application ( section ,?is section 
%all apply only to wages paid ) respect 
to days aft] ! date ( ! enactm5t ( ?is  
,act4  7g7 ,transf]s to f$]al old-,age &
 survivors insurance tru/ fund ,!re are 
h]eby appropriat$ to ! ,f$]al ,old-,age 
& ,survivors ,insurance ,tru/ ,fund & ! 
,f$]al ,disability ,insurance ,tru/     
,fund e/abli%$ "u section #bja ( !      
,social ,security ,act 7#db ,u4,s4,c4   
#dja7 am\nts equal to ! r$uction 9      
rev5ues to ! ,treasury by reason ( ?is  
section 7)\t reg>d to ?is subsection74  
,am\nts appropriat$ by ! prec$+ s5t5ce  
%all be transf]r$ f ! g5]al fund at su* 
times & 9 su* mann] z to replicate to ! 
ext5t possible ! transf]s :i* w\ld h    
occurr$ to su* ,tru/ ,fund _h ?is       
section n be5 enact$4  #cjd4 ,cr$it =   
public heal? em]g5cy family leave =     
c]ta9 self-employ$ individuals  7a7     

,cr$it aga9/ self-,employm5t tax ,9 !   
case ( an eligible self-employ$         
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by subtitle ,a ( !   
,int]nal ,rev5ue ,code ( #aihf = any    
taxable ye> an am\nt equal to #ajj p]c5t
 ( ! qualifi$ public heal? em]g5cy      
family leave equival5t am\nt ) respect  
to ! individual4  7b7 ,eligible         
self-,employ$ individual ,= purposes (  
?is section1 ! t]m eligible self-employ$
 individual means an individual :o--    
7#a7 regul>ly c>ries on a trade or      
bus9ess )9 ! mean+ ( section #adjb ( su*
 ,code1 &  7#b7 w\ld be entitl$ to      
receive paid leave dur+ ! taxable ye>   
pursuant to ! ,public ,heal? ,em]g5cy   
,family & ,m$ical ,leave ,expansion ,act
 if ! individual 7 an employee ( an     
employ] 7o!r ?an himself or h]self74    
7c7 ,qualifi$ public heal? em]g5cy      
family leave equival5t am\nt ,= purposes
 ( ?is section-- 7#a7 ,9 g5]al ,! t]m   
qualifi$ public heal? em]g5cy family    
leave equival5t am\nt means1 ) respect  

to any eligible self-employ$ individual1
 an am\nt equal to ! product (-- 7,a7 ! 
numb] ( days 7n to exce$ ! applicable   
numb] ( days7 dur+ ! taxable ye> t !    
individual is unable to p]=m s]vices 9 !
 trade or bus9ess ref]r$ to 9 section   
#adjb ( su* ,code = a reason ) respect  
to :i* su* individual w\ld be entitl$ to
 receive paid leave z describ$ 9        
subsection 7b71 multipli$ by  7,b7 !    
less] (-- 7i7 ! av]age daily            
self-employm5t income ( ! individual = !
 taxable ye>1 or  7ii7 #eaa4  7#b7      
,av]age daily self-employm5t income ,=  
purposes ( ?is subsection1 ! t]m av]age 
daily self-employm5t income means an    
am\nt equal to-- 7,a7 ! net e>n+s f     
self-employm5t income ( ! individual = !
 taxable ye>1 divid$ by  7,b7 #bfj4     
7#c7 ,applicable numb] ( days ,=        
purposes ( ?is subsection1 ! t]m        
applicable numb] ( days means1 ) respect
 to any taxable ye>1 ! numb] ( days dur+
 su* taxable ye> ) respect to :i* !     
individual w\ld be entitl$ to receive   

paid leave z describ$ 9 subsection 7b74 
7d7 ,special rules  7#a7 ,cr$it         
refundable  7,a7 ,9 g5]al ,! cr$it      
det]m9$ "u ?is section %all be treat$ z 
a cr$it all[$ to ! taxpay] "u subp>t ,c 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su*
 ,code4  7,b7 ,treatm5t ( paym5ts ,=    
purposes ( section #acbd ( title #ca1   
,unit$ ,/ates ,code1 any refund due f ! 
cr$it det]m9$ "u ?is section %all be    
treat$ 9 ! same mann] z a refund due f a
 cr$it provision ref]r$ to 9 subsection 
7b77#b7 ( su* section4  7#b7            
,docum5tation ,no cr$it %all be all[$ "u
 ?is section unless ! individual ma9ta9s
 su* docum5tation z ! ,secret>y may     
prescribe to e/abli% su* individual z an
 eligible self-employ$ individual4  7#c7
 ,d5ial ( d\ble b5efit ,9 ! case ( an   
individual :o receives wages 7z def9$ 9 
section #caba7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf7 paid by an employ] :i*   
are requir$ to be paid by reason ( !    
,public ,heal? ,em]g5cy ,family &       
,m$ical ,leave ,expansion ,act1 !       

qualifi$ family leave equival5t am\nt   
o!rwise det]m9$ "u subsection 7c7 %all  
be r$uc$ 7b n bel[ z]o7 9 ! same        
proportion t ! numb] ( days = :i* su*   
wages are receiv$ be>s to ! numb] ( days
 describ$ 9 subsection 7c77#a77;,a74    
7#d7 ,c]ta9 t]ms ,any t]m us$ 9 ?is     
section :i* is also us$ 9 *apt] #b ( !  
,int]nal ,rev5ue ,code ( #aihf %all h ! 
same mean+ z :5 us$ 9 su* *apt]4  7#e7  
,ref]5ces to em]g5cy family & m$ical    
leave expansion act ,any ref]5ce 9 ?is  
section to ! ,public ,heal? ,em]g5cy    
,paid ,sick ,leave ,act %all be treat$ z
 includ+ a ref]5ce to ! am5dm5ts made by
 su* ,act4  7e7 ,application ( section  
,only days occurr+ aft] ! date ( !      
enactm5t ( ?is ,act may be tak5 into    
acc\nt "u subsection 7c77#a77;,a74  7f7 
,application ( cr$it 9 c]ta9 possessions
  7#a7 ,paym5ts to possessions ) mirror 
code tax sy/ems ,! ,secret>y ( !        
,treasury %all pay to ea* possession ( !
 ,unit$ ,/ates :i* has a mirror code tax
 sy/em am\nts equal to ! loss 7if any7  

to t possession by reason ( !           
application ( ! provisions ( ?is        
section4 ,su* am\nts %all be det]m9$ by 
! ,secret>y ( ! ,treasury bas$ on       
in=mation provid$ by ! gov]nm5t ( !     
respective possession4  7#b7 ,paym5ts to
 o!r possessions ,! ,secret>y ( !       
,treasury %all pay to ea* possession ( !
 ,unit$ ,/ates :i* does n h a mirror    
code tax sy/em am\nts e/imat$ by !      
,secret>y ( ! ,treasury z be+ equal to !
 aggregate b5efits 7if any7 t w\ld h be5
 provid$ to resid5ts ( su* possession by
 reason ( ! provisions ( ?is section if 
a mirror code tax sy/em _h be5 9 effect 
9 su* possession4 ,! prec$+ s5t5ce %all 
n apply unless ! respective possession  
has a plan1 :i* has be5 approv$ by !    
,secret>y ( ! ,treasury1 "u :i* su*     
possession w promptly di/ribute su*     
paym5ts to its resid5ts4  7#c7 ,mirror  
code tax sy/em ,= purposes ( ?is        
section1 ! t]m mirror code tax sy/em    
means1 ) respect to any possession ( !  
,unit$ ,/ates1 ! income tax sy/em ( su* 

possession if ! income tax liability ( !
 resid5ts ( su* possession "u su* sy/em 
is det]m9$ by ref]5ce to ! income tax   
laws ( ! ,unit$ ,/ates z if su*         
possession 7 ! ,unit$ ,/ates4  7#d7     
,treatm5t ( paym5ts ,= purposes (       
section #acbd ( title #ca1 ,unit$ ,/ates
 ,code1 ! paym5ts "u ?is section %all be
 treat$ 9 ! same mann] z a refund due f 
a cr$it provision ref]r$ to 9 subsection
 7b77#b7 ( su* section4  7e7            
,regulations ,! ,secret>y ( ! ,treasury 
7or ! ,secret>y's delegate7 %all        
prescribe su* regulations or o!r        
guidance z may be necess>y to c>ry out !
 purposes ( ?is section1 includ+-- 7#a7 
regulations or o!r guidance to prev5t ! 
avoidance ( ! purposes ( ?is section1 & 
7#b7 regulations or o!r guidance to     
m9imize compliance & recordkeep+ burd5s 
"u ?is section4  #cje4 ,special rule    
relat$ to tax on employ]s  7a7 ,9 g5]al 
,any wages requir$ to be paid by reason 
( ! ,public ,heal? ,em]g5cy ,family &   
,m$ical ,leave ,expansion ,act & !      

,public ,heal? ,em]g5cy ,paid ,sick     
,leave ,act %all n be consid]$ wages =  
purposes ( section #caaa7;a7 ( !        
,int]nal ,rev5ue ,code ( #aihf4  7b7    
,transf]s to f$]al old-,age & survivors 
insurance tru/ fund ,!re are h]eby      
appropriat$ to ! ,f$]al ,old-,age &     
,survivors ,insurance ,tru/ ,fund & !   
,f$]al ,disability ,insurance ,tru/     
,fund e/abli%$ "u section #bja ( !      
,social ,security ,act 7#db ,u4,s4,c4   
#dja7 am\nts equal to ! r$uction 9      
rev5ues to ! ,treasury by reason ( ?is  
section 7)\t reg>d to ?is subsection74  
,am\nts appropriat$ by ! prec$+ s5t5ce  
%all be transf]r$ f ! g5]al fund at su* 
times & 9 su* mann] z to replicate to ! 
ext5t possible ! transf]s :i* w\ld h    
occurr$ to su* ,tru/ ,fund _h ?is       
section n be5 enact$4