Provides paid leave for employee to attend certain events of child of employee; establishes tax credits for employer that provide those leave benefits.*

This bill requires employers to provide up to two full working days of paid leave for employees to attend school-related events (like conferences or meetings) for their children. Employers who offer this leave can claim tax credits equal to the wages they paid for the leave, offsetting the cost. The tax credits are limited to $10 million annually across all employers, and the program applies to most private businesses, nonprofits, and other non-governmental entities. The law does not change existing sick leave requirements but adds this specific benefit for school-related child events.