National Partnership for Women & Families

Paid Sick Days Tax Credit

State: Oregon
Subject: Paid Sick Days, Other
Bill: SB 653
Introduced and first reading in Senate: 02/17/15
Referred to Committees on Workforce, Tax Credits: 02/19/15
Motion to withdraw from committee on Workforce failed: 06/10/15
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 leave that can be taken for mental or physical illness, injury, health condition, including but not limited to prenatal care and routine medical or dental visits, and any sick leave mandates under federal, state, or local authority. The reimbursement to employers is half the paid sick days wages paid during the year, but cannot exceed the employer’s total tax liability for the year.

Entry updated as of: July 13, 2015.