Small employers exemption from the Minnesota Paid Leave Law until January 1, 2028

This bill extends an exemption for small employers from Minnesota's Paid Leave Law until January 1, 2028. It specifically exempts employers with 20 or fewer employees (as calculated under existing law) from the law's requirements during this period. The exemption applies to both the definition of "covered employment" and "employee" under the law, meaning these small businesses won't need to provide paid leave to their workers until the exemption ends. This is a temporary delay of the existing law's application, not a permanent change to the law's requirements.