1. United States
2. Fla.
3. Letter

Fair Pay + Full Care Employer Tax Credit Act SUMMARY: This proposal creates a powerful federal tax credit to reward employers who do right by their workers—paying living wages and offering premium, fully paid health benefits. By lowering tax burdens for high-road employers, this act encourages a race to the top in employee compensation and care. ⸻ GOAL: To provide meaningful tax relief to businesses that: • Pay all full-time workers strong, inflation-adjusted wages • Offer full medical, dental, vision, and mental health coverage—at no cost to employees • Demonstrate a commitment to labor fairness and employee well-being ⸻ WHO QUALIFIES? Employers must meet all of the following: 1. Wage Requirement: • Median full-time U.S. employee wage of at least $65,000/year • No full-time employee earns less than 150% of the federal or local minimum wage 2. Health Coverage Requirement: • Employer pays 100% of premiums for medical, dental, vision, and mental health care • Plans have $0 deductibles and minimal copays on essential prescriptions 3. Labor Fairness Clause: • Employer is not under active investigation for labor violations • Must adopt neutrality on union organizing ⸻ TAX CREDIT DETAILS: The credit is calculated per full-time employee annually: Employer Size Max Credit per Employee 1–49 employees $3,000 50–499 employees $2,500 500+ employees $2,000 • Annual cap: 25% of federal payroll tax liability • 5-year carryforward for unused credits • Certified through IRS + Department of Labor filings ⸻ WHY IT MATTERS: • Makes quality jobs the most tax-advantaged jobs • Helps small and mid-size employers compete with big corporations • Encourages retention, health, and productivity • Lowers public dependence on Medicaid and ACA subsidies • Rewards the companies already doing the right thing