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A BILL TO BE ENTITLED
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AN ACT
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relating to a paid family care leave incentive for certain |
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employers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle D, Title 2, Labor Code, is amended by |
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adding Chapter 83 to read as follows: |
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CHAPTER 83. PAID FAMILY CARE LEAVE INCENTIVE |
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Sec. 83.001. DEFINITIONS. In this chapter: |
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(1) "Employee" means an individual who performs |
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services for an employer for compensation under an oral or written |
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contract of hire, whether express or implied. The term does not |
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include an independent contractor. |
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(2) "Employer" means a business entity that employs |
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one or more employees. |
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Sec. 83.002. POLICY INCENTIVE. An employer qualifies for |
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an exemption from the franchise tax under Section 171.089, Tax |
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Code, if the employer adopts a family care leave policy under which |
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an employee is entitled to at least: |
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(1) four weeks of paid leave following giving birth to |
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a child; |
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(2) two weeks of paid leave following the birth of the |
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employee's child, if Subdivision (1) does not apply to the |
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employee; and |
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(3) two weeks of paid leave following the adoption of a |
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child by the employee or placement of a foster child with the |
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employee. |
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SECTION 2. (a) Subchapter B, Chapter 171, Tax Code, is |
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amended by adding Section 171.089 to read as follows: |
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Sec. 171.089. EXEMPTION--CERTAIN EMPLOYERS WHO ADOPT |
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FAMILY CARE LEAVE POLICIES. A corporation is exempted from the |
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franchise tax if the corporation adopts an employment leave policy |
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described by Chapter 83, Labor Code. |
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(b) This section applies only to a report originally due on |
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or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2020. |