HB22: HB22 Veterans Day Paid Leave Act; enact

25 LC 55 0363 House Bill 22 By: Representatives Scott of the 76th, Davis of the 87th, and Schofield of the 63rd A BILL TO BE ENTITLED AN ACT To amend Titles 34 and 48 of the Official Code of Georgia Annotated, relating to labor and1 industrial relations and revenue and taxation, respectively, so as to require that employers2 provide veteran employees paid leave on Veterans Day; to provid e employers who are3 required to provide such paid leave with an income tax credit f or amounts paid to such4 veteran employees on account of such paid leave; to provide for definitions; to provide a5 short title; to provide for related matters; to repeal conflicting laws; and for other purposes.6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7 SECTION 1.8 This Act shall be known and may be cited as the "Veterans Day Paid Leave Act."9 SECTION 2.10 Title 34 of the Official Code of Georgia Annotated, relating to labor and industrial relations,11 is amended by adding a new Code section to read as follows:12 "34-1-8.1.13 (a) As used in this Code section, the term:14 H. B. 22 - 1 - 25 LC 55 0363 (1) 'Employer' means any person or entity that employs one or more employees,15 including the state and its political subdivisions.16 (2) 'Paid leave' means time away from work by an employee for any reason or purpose17 during which the employee receives his or her regular salary, w ages, or other18 remuneration.19 (3) 'Veteran' means a person who served as an active duty member of the armed forces20 of the United States or a state's National Guard and who was di scharged or separated21 from such service under honorable conditions.22 (b)(1) Except as provided in paragraph (2) of this subsection, on and after July 1, 2025,23 each employer shall provide to each full-time employee who is a veteran one day of paid24 leave on Veterans Day, November 11, of each year if such employee would otherwise be25 required to work on such day and such employee gives his or her employer at least 3026 days' advance notice that he or she intends to take time off on Veterans Day.27 (2) An employer shall not be required to provide one day of paid leave on Veterans Day,28 November 11, to a full-time employee who is a veteran pursuant to paragraph (1) of this29 subsection if:30 (A) Doing so would cause significant economic operational disr uption to such31 employer;32 (B) The employer provides such employee with notice that such leave would cause33 significant economic operational disruption to such employer at least 15 days prior to34 Veterans Day, November 11; and35 (C) The employer makes a good faith effort to provide the employee with a substitute36 day on which the employee may receive one day of paid leave.37 (3) Paid leave provided by an employer to an employee pursuant to this Code section38 shall not reduce or otherwise be deducted from other paid leave such employer provides39 to such employee."40 H. B. 22 - 2 - 25 LC 55 0363 SECTION 3.41 Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is42 amended by adding a new Code section to read as follows:43 "48-7-29.27.44 (a) As used in this Code section, the term:45 (1) 'Employer' means any employer upon whom an income tax is i mposed by this46 chapter.47 (2) 'Veteran employee' means a full-time employee who served as an active duty member48 of the armed forces of the United States or a state's National Guard and who was49 discharged or separated from such service under honorable conditions.50 (b) An employer shall be allowed a tax credit against the tax imposed pursuant to this51 chapter for each veteran employee who is given one day of paid leave pursuant to Code52 Section 34-1-8.1. The amount of any such tax credit shall be $ 300.00 for each veteran53 employee who is given such one day of paid leave or the salary, wages, or other54 remuneration paid to each veteran employee on account of such o ne day of paid leave,55 whichever is less.56 (c) In no event shall the total amount of the tax credit allow ed pursuant to this Code57 section for a taxable year exceed the employer's income tax liability. Any unused tax credit58 shall be allowed the employer against succeeding years' tax liability for such taxable year. 59 No such tax credit shall be allowed the employer against prior years' tax liability.60 (d) The commissioner shall promulgate such rules and regulatio ns as are necessary to61 implement and administer the provisions of this Code section."62 SECTION 4.63 All laws and parts of laws in conflict with this Act are repealed.64 H. B. 22 - 3 -