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1 New Subdivision; Policies Relating to Nursing Employees. Amend RSA 275 by inserting after section 77 the following new subdivision:
Policies Relating to Nursing Employees
275:78 Policies Relating to Nursing Mothers. In this subdivision:
I. "Employee" shall mean a person who may be permitted, required, or directed by an employer in consideration of direct or indirect gain or profit but shall not include any individual who volunteers services for a public, charitable, or religious facility without expectation or promise of pay.
II. "Employer" shall mean a person, partnership, association, corporation, or legal representative of a person, partnership, association, or corporation, or the state or any of its political subdivisions, which has 6 or more employees working in the state.
III. "Expression of milk" means the initiation of lactation by manual or mechanical means but shall not include breastfeeding.
IV. "Reasonable break period" shall mean an unpaid break of no less than 30 minutes for every 3 hours of work performed for a nursing employee for the purpose of expressing milk.
275:79 Notification of Policies.
I. Every employer shall adopt a policy to address the provision of sufficient space and reasonable break periods for nursing employees that need to express milk during working hours.
II. Every employer shall, at the time of hire, make available to its employees the employer's policy related to expression of milk during working hours.
III. A nursing employee shall notify its employer at least 2 weeks prior to needing reasonable break periods and sufficient space for expression of milk during work hours.
275:80 Sufficient Space.
I. Every employer shall provide access to reasonable, sufficient space, either temporary or permanent in nature, for the use of an employee to express milk for a nursing child for a period of one year form the date of birth of the child.
II. The location of the reasonable space provided shall be within close proximity to the employees worksite, unless otherwise mutually agreed to by the employer and employee.
III. Sufficient space provided in accordance with this section shall not be a bathroom, and shall be a private, secure, sanitary space shielded from view and intrusion.
(a) If the private space is not solely for the use of employees expressing milk it shall be made available when requested to comply with the requirements set forth in this subdivision.
(b) If feasible, the room shall have, at a minimum, an electrical outlet and a chair.
275:81 Reasonable Break Period.
I. Every employer shall provide reasonable break periods to employees who need to express milk for a child for a period of one year from the date of birth of the child. Nothing in this section shall preclude an employer from providing reasonable break periods to express milk in excess of this requirement.
II. Nothing under this subdivision shall preclude an employee from taking a reasonable break period contemporaneously with break or meal periods already provided to the employee by the employer.
III. An employer shall not require an employee to make up time related to use of unpaid reasonable break periods.
275:82 Penalties. Any employer who violates any provision of this subdivision shall be subject to a civil penalty pursuant to RSA 273:11-a.
275:83 Hardship Exemption. An employer may be exempted from this subdivision if providing reasonable break time and sufficient space for expressing milk would substantially disrupt the employer's operations.
275:84 Tax Credit for Employers of Nursing Employees.
I. There shall be a tax credit allowed for expenses incurred by an employer to make sufficient space available for nursing employees as required in this subdivision.
II. The amount of the tax credit shall be the lesser of:
(a) The expenses incurred by the employer in the taxable period to make sufficient space available for nursing employees as provided in RSA 275:80;
(b) The employer's proportional share of the maximum aggregate tax credit amount allowed in paragraph III; or
(c) $5,000.
III. The aggregate of all tax credits shall not exceed $250,000 in any state fiscal year, except that any amount less than $250,000 that is not awarded in such fiscal year may be awarded in the next fiscal year. In the case in which the aggregate tax credits claimed during the state fiscal year exceed the amount available, each employer shall receive a tax credit for the proportional share of the maximum aggregate tax credit amount.
IV. An employer shall apply for the tax credit on forms provided by the commissioner of the department of labor, accompanied by information or records required by the commissioner, in accordance with rules adopted under RSA 541-A. Such application shall be postmarked no later than January 31 following the taxable period in which the expenses were incurred.
V. A determination on the final amount of the tax credit awarded by the commissioner of the department of labor to each employer claiming the tax credit shall be made no later than March 31 of each year. The commissioner shall certify to the commissioner of the department of revenue administration the tax credit awarded to each employer.
VI. The tax credit or any unused portion thereof may be carried forward for 5 taxable periods from the taxable period in which the expenses were incurred.
VII. For the purpose of RSA 77-A:5, X, the tax credit allowed under this section shall be considered taxes paid under RSA 77-E.
2 New Section; Business Enterprise Tax Credit; Nursing Employees Tax Credit. Amend RSA 77-E by inserting after section 3-d the following new section:
77-E:3-e Nursing Employees Tax Credit. The nursing employees tax credit as computed in RSA 275:84 shall be allowed against the tax due under this chapter.
3 New Paragraph; Business Profits Tax; Credits; Nursing Employees Tax Credit. Amend RSA 77-A:5 by inserting after paragraph XVI the following new paragraph:
XVII. The unused portion of any tax credit awarded by the commissioner as computed in RSA 275:84.
4 Effective Date. This act shall take effect 120 days after its passage.
Text to be added highlighted in green.
1 New Subdivision; Policies Relating to Nursing Employees. Amend RSA 275 by inserting after section 77 the following new subdivision:
Policies Relating to Nursing Employees
275:78 Policies Relating to Nursing Mothers. In this subdivision:
I. "Employee" shall mean a person who may be permitted, required, or directed by an employer in consideration of direct or indirect gain or profit but shall not include any individual who volunteers services for a public, charitable, or religious facility without expectation or promise of pay.
II. "Employer" shall mean a person, partnership, association, corporation, or legal representative of a person, partnership, association, or corporation, or the state or any of its political subdivisions, which has 6 or more employees working in the state.
III. "Expression of milk" means the initiation of lactation by manual or mechanical means but shall not include breastfeeding.
IV. "Reasonable break period" shall mean an unpaid break of no less than 30 minutes for every 3 hours of work performed for a nursing employee for the purpose of expressing milk.
275:79 Notification of Policies.
I. Every employer shall adopt a policy to address the provision of sufficient space and reasonable break periods for nursing employees that need to express milk during working hours.
II. Every employer shall, at the time of hire, make available to its employees the employer's policy related to expression of milk during working hours.
III. A nursing employee shall notify its employer at least 2 weeks prior to needing reasonable break periods and sufficient space for expression of milk during work hours.
275:80 Sufficient Space.
I. Every employer shall provide access to reasonable, sufficient space, either temporary or permanent in nature, for the use of an employee to express milk for a nursing child for a period of one year form the date of birth of the child.
II. The location of the reasonable space provided shall be within close proximity to the employees worksite, unless otherwise mutually agreed to by the employer and employee.
III. Sufficient space provided in accordance with this section shall not be a bathroom, and shall be a private, secure, sanitary space shielded from view and intrusion.
(a) If the private space is not solely for the use of employees expressing milk it shall be made available when requested to comply with the requirements set forth in this subdivision.
(b) If feasible, the room shall have, at a minimum, an electrical outlet and a chair.
275:81 Reasonable Break Period.
I. Every employer shall provide reasonable break periods to employees who need to express milk for a child for a period of one year from the date of birth of the child. Nothing in this section shall preclude an employer from providing reasonable break periods to express milk in excess of this requirement.
II. Nothing under this subdivision shall preclude an employee from taking a reasonable break period contemporaneously with break or meal periods already provided to the employee by the employer.
III. An employer shall not require an employee to make up time related to use of unpaid reasonable break periods.
275:82 Penalties. Any employer who violates any provision of this subdivision shall be subject to a civil penalty pursuant to RSA 273:11-a.
275:83 Hardship Exemption. An employer may be exempted from this subdivision if providing reasonable break time and sufficient space for expressing milk would substantially disrupt the employer's operations.
275:84 Tax Credit for Employers of Nursing Employees.
I. There shall be a tax credit allowed for expenses incurred by an employer to make sufficient space available for nursing employees as required in this subdivision.
II. The amount of the tax credit shall be the lesser of:
(a) The expenses incurred by the employer in the taxable period to make sufficient space available for nursing employees as provided in RSA 275:80;
(b) The employer's proportional share of the maximum aggregate tax credit amount allowed in paragraph III; or
(c) $5,000.
III. The aggregate of all tax credits shall not exceed $250,000 in any state fiscal year, except that any amount less than $250,000 that is not awarded in such fiscal year may be awarded in the next fiscal year. In the case in which the aggregate tax credits claimed during the state fiscal year exceed the amount available, each employer shall receive a tax credit for the proportional share of the maximum aggregate tax credit amount.
IV. An employer shall apply for the tax credit on forms provided by the commissioner of the department of labor, accompanied by information or records required by the commissioner, in accordance with rules adopted under RSA 541-A. Such application shall be postmarked no later than January 31 following the taxable period in which the expenses were incurred.
V. A determination on the final amount of the tax credit awarded by the commissioner of the department of labor to each employer claiming the tax credit shall be made no later than March 31 of each year. The commissioner shall certify to the commissioner of the department of revenue administration the tax credit awarded to each employer.
VI. The tax credit or any unused portion thereof may be carried forward for 5 taxable periods from the taxable period in which the expenses were incurred.
VII. For the purpose of RSA 77-A:5, X, the tax credit allowed under this section shall be considered taxes paid under RSA 77-E.
2 New Section; Business Enterprise Tax Credit; Nursing Employees Tax Credit. Amend RSA 77-E by inserting after section 3-d the following new section:
77-E:3-e Nursing Employees Tax Credit. The nursing employees tax credit as computed in RSA 275:84 shall be allowed against the tax due under this chapter.
3 New Paragraph; Business Profits Tax; Credits; Nursing Employees Tax Credit. Amend RSA 77-A:5 by inserting after paragraph XVI the following new paragraph:
XVII. The unused portion of any tax credit awarded by the commissioner as computed in RSA 275:84.
4 Effective Date. This act shall take effect 120 days after its passage.