An Act relating to minimum paid sick leave requirements; establishing a paid parental leave program; relating to employer surcharges; relating to the employment assistance and training program account; relating to unemployment benefits; relating to the collection of child support obligations; relating to employee unemployment tax credits; relating to employer contributions to unemployment; relating to the duties of the Department of Labor and Workforce Development; and providing for an effective date.

The annual estimated balance in the parental leave fund account will no longer lapse at the end of the year, allowing the fund to grow over time.

The authority to appropriate funds from the parental leave fund was updated to explicitly include interest earned on the account.

The source of funds for the parental leave fund was clarified to include money collected under specific unemployment and child support statutes.

A new regulation process was added to allow employers who are exempt from the paid parental leave program to opt into the program voluntarily.

The bill title was updated to reflect employer surcharges and employee unemployment tax credits, and the effective date provision was added.

Added 'appointment of the eligible employee as the legal guardian of that child' as a qualifying purpose for taking paid parental leave.

Updated the list of qualifying purposes to explicitly include 'legal guardianship' in the process of completing an adoption or foster placement.

Added a new requirement for evidence: a document from a state or tribal court confirming a petition for or decree of legal guardianship.

Changed the bill status from 'House Bill' to 'Committee Substitute' and updated the sponsor attribution to reflect committee action.