WeVote
Log In

Bill

Bill

HB 1393

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; providing for paid family and medical leave tax credit; and establishing the Family and Medical Leave Tax Credit Program.

2025-2026 Regular Session Introduced by Valerie Gaydos and 2 co-sponsors

Pennsylvania bill creates paid family and medical leave tax credits to incentivize employers offering or workers using leave benefits, aiming to expand workforce protections.

Referred to Finance
0
WeVote Research Nonpartisan
Bill Summary · HB 1393

Legislative bill overview

HB 1393 amends Pennsylvania's Tax Reform Code to create a new Paid Family and Medical Leave Tax Credit Program. The bill provides tax credits to eligible individuals or businesses that offer or utilize paid family and medical leave benefits, establishing definitions and administrative framework for implementing this tax benefit.

Why is this important

Paid family and medical leave remains a significant gap in U.S. social policy—most private employers don't offer it, and federal protections don't guarantee pay during leave. This bill uses tax incentives to encourage adoption of such benefits, potentially making it easier for Pennsylvania workers to take time off for childbirth, serious illness, or family care without losing income. The fiscal impact depends on how generous the credit is and how many employers participate.

Potential points of contention

  • Cost to state budget: Tax credits reduce revenue; the bill's fiscal impact depends on participation rates and credit amounts not yet detailed in the available text
  • Who qualifies: Unclear whether credits apply only to small businesses, all employers, self-employed individuals, or workers themselves—this determines real-world accessibility
  • Adequacy of incentive: Tax credits may not motivate employer adoption if the credit doesn't offset the cost of providing paid leave, limiting program effectiveness

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.