HB 22: Veterans Day Paid Leave Act; enact

Georgia law currently does not require employers to give any worker a paid day off on Veterans Day. House Bill 22, called the Veterans Day Paid Leave Act, would change that starting July 1, 2025 by adding a new section to Georgia's labor code (O.C.G.A. § 34-1-8.1). Employers, including state and local government, would have to give full-time employees who are veterans one paid day off on November 11 each year, as long as the employee gives at least 30 days' notice. Employers could skip this if giving the day off 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 code section (O.C.G.A. § 48-7-29.27) giving employers a state income tax credit of $300 per veteran employee, or the amount actually paid for that day off, whichever is smaller. Unused credits can carry forward to future tax years but not backward.

• Requires employers, including state and local government, to give full-time veteran employees one paid day off on Veterans Day (November 11) starting July 1, 2025.
• Requires the veteran employee to give at least 30 days' advance notice to claim the paid day off.
• Allows employers to deny the leave if it would cause significant economic or operational disruption, but only with 15 days' notice to the employee and a good faith effort to offer a substitute paid day.
• Bars employers from reducing or deducting this new Veterans Day leave from other paid leave the employee already gets.
• Creates a state income tax credit for employers equal to $300 per veteran employee given the leave, or the actual wages paid for that day, whichever is less.
• Lets employers carry unused tax credit forward to future tax years but not apply it to past years' taxes.

Full-time employees who are veterans of the U.S. armed forces or a state National Guard, discharged under honorable conditions; private and public employers in Georgia, including state and local government agencies; and the Georgia Department of Revenue, which would administer the new tax credit.

Veteran employees who currently must work on Veterans Day could get a guaranteed paid day off starting in 2025, provided they give proper notice. Employers would face a new leave obligation but could recoup some cost through a state tax credit worth up to $300 per veteran employee.

• Section 2 adds O.C.G.A. § 34-1-8.1, defining 'employer,' 'paid leave,' and 'veteran,' and setting the July 1, 2025 effective date for the paid leave requirement.
• Section 2 requires 30 days' advance notice from the employee and lets employers deny leave only for significant economic or operational disruption, with 15 days' notice and a good faith substitute-day offer.
• Section 2 states the new Veterans Day leave cannot reduce or be deducted from other paid leave the employer already provides.
• Section 3 adds O.C.G.A. § 48-7-29.27, creating an employer income tax credit of $300 per veteran employee or actual wages paid for the day, whichever is less.
• Section 3 caps the credit at the employer's total income tax liability for the year, allows unused credit to carry forward, but bars applying it to prior years' taxes.
• Section 3 directs the state revenue commissioner to write rules to administer the credit.
• Section 1 gives the bill its short title, the 'Veterans Day Paid Leave Act.'

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
• Veterans Day