National Partnership for Women & Families

Paid Sick Days Tax Credit

State: Oregon
Subject: Paid Sick Days, Other
Bill: HB 3504
Introduced in House: 03/25/15
Referred to Committee on Business and Labor: 04/01/15
In committee upon adjournment: 07/06/15

Establishes a tax credit for employers who provide paid sick days and have no more than 50 employees. Qualifying leave is any sick leave mandated under federal, state or local authority. The reimbursement rate begins at 75 percent of paid sick days wages paid by the employer in 2016, decreases to 50 percent in 2017, 35 percent for 2018 and 25 percent for 2019, after which the bill would no longer be in effect. The credit cannot exceed the employer's total tax liability for the year.

Entry updated as of: July 13, 2015.