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Tax Credit Pre-adoption Leave

Concerning an income tax credit for an employer related to an employee's paid leave of absence for the purpose of adopting a child.
2023 Regular Session
Fiscal Policy & Taxes
Bill Summary

Beginning January 1, 2024, an employer is allowed an income tax credit in an amount equal to 50% of the employer's expenses incurred from voluntarily paying:

  • An employee during a period of leave for the purpose of adopting a child; and
  • For temporary replacement help, if any, during an employee's pre-adoption.

The maximum amount of pre-adoption leave for which an employer can claim the credit is 12 weeks per employee. To be eligible for the credit, an employer must have a written policy offering pre-adoption leave. The credit is limited to pre-adoption leave for employees who have been employed for at least one year and who for the preceding year earned less than $80,000. The credit does not include the cost of any compensation in addition to wages that an employer pays or provides to an employee.

(Note: This summary applies to this bill as introduced.)




Bill Text


Sponsor Type Legislators
Prime Sponsor

Rep. R. Armagost



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The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details