HB22: HB22 Veterans Day Paid Leave Act; enact

Georgia law currently does not require employers to give any worker paid time off on Veterans Day. House Bill 22, called the 'Veterans Day Paid Leave Act,' would change that starting July 1, 2025. Full-time employees who are veterans would get one paid day off on November 11 each year if they would otherwise have to work, as long as they give their employer at least 30 days' notice. Employers could deny the leave if it would cause significant economic or operational disruption, but only if they warn the employee at least 15 days ahead and make a good-faith effort to offer a substitute paid day off instead. The bill also adds a new tax credit (O.C.G.A. § 48-7-29.27) letting employers subtract $300 per qualifying veteran employee, or the actual wages paid for that day if less, from their state income tax, with unused credit carried to future years but not applied to past years.

• Adds a new Georgia law (O.C.G.A. § 34-1-8.1) requiring employers to give full-time veteran employees one paid day off on Veterans Day, November 11, starting July 1, 2025.
• Lets employers skip the paid leave requirement if it would cause significant economic or operational disruption, but only with 15 days' notice and a good-faith offer of a substitute paid day.
• Requires that this Veterans Day paid leave not reduce or count against any other paid leave the employee already receives.
• Creates a state income tax credit of up to $300 per qualifying veteran employee for employers who provide the required paid leave.
• Caps the tax credit at the employer's total state income tax liability for the year, but allows unused credit to carry forward to future tax years.

The bill affects Georgia employers, including state and local government agencies, who employ full-time veterans, and it directly benefits veteran employees who serve as active duty members of the U.S. armed forces or a state's National Guard and were honorably discharged.

Veteran employees who currently must work on Veterans Day would gain a guaranteed paid day off, with advance notice required on both sides. Employers would face a new scheduling obligation but could offset the cost through a state tax credit worth up to $300 per veteran employee.

• Section 1 names the bill the 'Veterans Day Paid Leave Act.'
• Section 2 adds O.C.G.A. § 34-1-8.1, defining 'employer,' 'paid leave,' and 'veteran,' and setting the paid leave requirement effective July 1, 2025.
• Section 2 also lists exceptions allowing employers to deny the leave for significant economic or operational disruption if they give 15 days' notice and offer a substitute paid day.
• Section 3 adds O.C.G.A. § 48-7-29.27, creating a $300-per-employee income tax credit (or actual wages paid, whichever is less) for employers providing the required leave.
• Section 3 caps the credit at the employer's tax liability for the year and allows carryforward of unused credit, but not application to prior years.
• Section 3 directs the state revenue commissioner to write rules to implement the tax credit.
• Section 4 repeals conflicting laws.

1. 2025-02-11House Withdrawn Bill/Res Consideration (House)
2. 2025-01-15House Second Readers (House)
3. 2025-01-14House First Readers (House)
4. 2025-01-13House Hopper (House)

• Sandra Scott (D, HD-076)Primary sponsor
• Viola Davis (D, HD-087)
• Kim Schofield (D, HD-063)

• veterans benefits
• paid leave
• employment law
• tax credits