Resources

Alabama

• Department of Revenue: https://revenue.alabama.gov
• Department of Labor: https://labor.alabama.gov
• Paid Family Leave: No state-administered PFL program exists. Alabama has a voluntary paid leave option where employers can purchase coverage through private insurers.

Alaska

• Department of Revenue: https://tax.alaska.gov
• Department of Labor and Workforce Development: https://labor.alaska.gov
• Paid Family Leave: No state-administered PFL program exists.

Arizona

• Department of Revenue: https://azdor.gov
• Industrial Commission of Arizona (oversees labor issues): https://www.azica.gov
• Department of Economic Security (handles unemployment, some labor functions): https://des.az.gov
• Paid Family Leave: No state-administered PFL program exists.

Arkansas

• Department of Finance and Administration (includes Revenue): https://www.dfa.arkansas.gov
• Department of Labor and Licensing: https://labor.arkansas.gov
• Paid Family Leave: No state-administered PFL program exists. Arkansas has a voluntary paid leave option where employers can purchase coverage through private insurers.

California

• Franchise Tax Board (personal and corporate income tax): https://www.ftb.ca.gov
• Department of Tax and Fee Administration (sales and use, other taxes): https://www.cdtfa.ca.gov
• Labor and Workforce Development Agency: https://www.labor.ca.gov
• Employment Development Department (includes PFL): https://edd.ca.gov/disability/paid-family-leave/
• Paid Family Leave: California has a mandatory Paid Family Leave (PFL) program.
  • Program Information: https://edd.ca.gov/disability/paid-family-leave/

Colorado

• Department of Revenue: https://tax.colorado.gov
• Department of Labor and Employment: https://cdle.colorado.gov
• Paid Family Leave: Colorado has a mandatory Family and Medical Leave Insurance (FAMLI) program.
  • Program Information: https://famli.colorado.gov

Connecticut

• Department of Revenue Services: https://portal.ct.gov/DRS
• Department of Labor: https://www.ctdol.state.ct.us
• Paid Family Leave: Connecticut has a mandatory Paid Family and Medical Leave (PFML) program.
  • Program Information: https://ctpaidleave.org

Delaware

• Division of Revenue: https://revenue.delaware.gov
• Department of Labor: https://labor.delaware.gov
• Paid Family Leave: Delaware has a mandatory Paid Family and Medical Leave program. Payroll contributions began on January 1, 2025, and benefits are scheduled to begin on January 1, 2026.
  • Program Information: https://paidleave.delaware.gov

District of Columbia

• Office of Tax and Revenue: https://otr.cfo.dc.gov
• Department of Employment Services: https://does.dc.gov
• Paid Family Leave: The District of Columbia has a mandatory Paid Family Leave program.
  • Program Information: https://dcpaidfamilyleave.dc.gov

Florida

• Department of Revenue: https://floridarevenue.com
• Department of Economic Opportunity (now FloridaCommerce, handles some labor functions including unemployment): https://www.floridajobs.org
• Department of Business and Professional Regulation (handles some labor aspects): https://www.myfloridalicense.com/DBPR/
• Paid Family Leave: No state-administered PFL program exists. Florida has a voluntary paid leave option where employers can purchase coverage through private insurers.

Georgia

• Department of Revenue: https://dor.georgia.gov
• Department of Labor: https://dol.georgia.gov
• Paid Family Leave: No state-administered PFL program for private employees. Offers paid parental leave for state employees.

Hawaii

• Department of Taxation: https://tax.hawaii.gov
• Department of Labor and Industrial Relations: https://labor.hawaii.gov
• Paid Family Leave: Hawaii has a Temporary Disability Insurance (TDI) law that provides partial wage replacement for employees unable to work due to their own non-work-related illness or injury, including pregnancy. It does not cover family leave to care for others in the same way as comprehensive PFL programs in other states.
  • TDI Information: https://labor.hawaii.gov/dcd/home/about-tdi/

Idaho

• State Tax Commission: https://tax.idaho.gov
• Department of Labor: https://www.labor.idaho.gov
• Paid Family Leave: No state-administered PFL program exists.

Illinois

• Department of Revenue: https://tax.illinois.gov
• Department of Labor: https://labor.illinois.gov
• Paid Family Leave: Illinois has a mandatory Paid Leave for All Workers Act, effective January 1, 2024, requiring employers to provide paid leave that can be used for any reason, which can include family leave. This is not a specific PFL insurance program like in some other states but a broader paid leave mandate.
  • Program Information: https://labor.illinois.gov/apis/illinois-department-of-labor-launches-paid-leave-for-all-workers-act-website-and-releases-faqs.html

Indiana

• Department of Revenue: https://www.in.gov/dor/
• Department of Labor: https://www.in.gov/dol/
• Paid Family Leave: No state-administered PFL program exists.

Iowa

• Department of Revenue: https://tax.iowa.gov
• Department of Workforce Development: https://www.iowaworkforcedevelopment.gov
• Paid Family Leave: No state-administered PFL program exists.

Kansas

• Department of Revenue: https://www.ksrevenue.gov
• Department of Labor: https://www.dol.ks.gov
• Paid Family Leave: No state-administered PFL program exists.

Kentucky

• Department of Revenue: https://revenue.ky.gov
• Labor Cabinet: https://labor.ky.gov
• Paid Family Leave: No state-administered PFL program exists.

Louisiana

• Department of Revenue: https://revenue.louisiana.gov
• Workforce Commission: https://www.laworks.net
• Paid Family Leave: No state-administered PFL program exists.

Maine

• Revenue Services: https://www.maine.gov/revenue/
• Department of Labor: https://www.maine.gov/labor/
• Paid Family Leave: Maine has a mandatory Paid Family and Medical Leave program. Contributions begin January 1, 2025, and benefits are scheduled to start May 1, 2026.
  • Program Information: https://www.maine.gov/labor/pfml/

Maryland

• Comptroller of Maryland (handles revenue): https://www.marylandtaxes.gov
• Department of Labor: https://www.labor.maryland.gov
• Paid Family Leave: Maryland has a mandatory Family and Medical Leave Insurance (FAMLI) program. Contributions began October 1, 2023 (subsequently delayed, with new implementation dates for contributions starting July 1, 2025, and benefits beginning July 1, 2026).
  • Program Information: https://labor.maryland.gov/paidleave/

Massachusetts

• Department of Revenue: https://www.mass.gov/orgs/massachusetts-department-of-revenue
• Executive Office of Labor and Workforce Development: https://www.mass.gov/orgs/executive-office-of-labor-and-workforce-development
• Paid Family Leave: Massachusetts has a mandatory Paid Family and Medical Leave (PFML) program.
  • Program Information: https://www.mass.gov/orgs/department-of-family-and-medical-leave

Michigan

• Department of Treasury (handles revenue): https://www.michigan.gov/treasury
• Department of Labor and Economic Opportunity: https://www.michigan.gov/leo
• Paid Family Leave: No state-administered PFL program exists. Michigan has a Paid Medical Leave Act (PMLA) that requires employers to provide paid sick leave, which can be used for some family care purposes, but it is not a comprehensive PFL insurance program.
  • PMLA Information: https://www.michigan.gov/leo/bureaus-agencies/ber/wage-hour/paid-medical-leave-act

Minnesota

• Department of Revenue: https://www.revenue.state.mn.us
• Department of Labor and Industry: https://www.dli.mn.gov
• Paid Family Leave: Minnesota has a mandatory Paid Family and Medical Leave program. Contributions and benefits are scheduled to begin on January 1, 2026.
  • Program Information: https://www.dli.mn.gov/paidleave (General information often found here, or via the Department of Employment and Economic Development - DEED) or https://www.uimn.org/employees/pfl-about.jsp (DEED)

Mississippi

• Department of Revenue: https://www.dor.ms.gov
• Department of Employment Security (handles unemployment, some labor functions): https://mdes.ms.gov
• Paid Family Leave: No state-administered PFL program exists.

Missouri

• Department of Revenue: https://dor.mo.gov
• Department of Labor and Industrial Relations: https://labor.mo.gov
• Paid Family Leave: No state-administered PFL program exists.

Montana

• Department of Revenue: https://mtrevenue.gov
• Department of Labor & Industry: https://dli.mt.gov
• Paid Family Leave: No state-administered PFL program exists.

Nebraska

• Department of Revenue: https://revenue.nebraska.gov
• Department of Labor: https://dol.nebraska.gov
• Paid Family Leave: No state-administered PFL program exists.

Nevada

• Department of Taxation: https://tax.nv.gov
• Office of the Labor Commissioner: https://labor.nv.gov
• Department of Employment, Training and Rehabilitation (handles unemployment): https://detr.nv.gov
• Paid Family Leave: Nevada has a law requiring employers with 50 or more employees to provide paid leave that can be used for any reason, including family leave. This is not a specific PFL insurance program.
  • Paid Leave Information: https://labor.nv.gov/uploadedFiles/labor.nv.gov/content/Employer/Paid%20Leave%20Guidance.pdf

New Hampshire

• Department of Revenue Administration: https://www.revenue.nh.gov
• Department of Labor: https://www.nh.gov/labor/
• Paid Family Leave: New Hampshire has a voluntary Paid Family and Medical Leave (PFML) plan. Employers and employees can opt-in.
  • Program Information: https://www.paidfamilymedicalleave.nh.gov/

New Jersey

• Division of Taxation (within the Department of the Treasury): https://www.state.nj.us/treasury/taxation/
• Department of Labor and Workforce Development: https://www.nj.gov/labor/
• Paid Family Leave: New Jersey has a mandatory Family Leave Insurance (FLI) program.
  • Program Information: https://myleavebenefits.nj.gov/family-leave-insurance

New Mexico

• Taxation and Revenue Department: https://www.tax.newmexico.gov
• Department of Workforce Solutions: https://www.dws.state.nm.us
• Paid Family Leave: No state-administered PFL program exists. (Note: New Mexico passed the Healthy Workplaces Act requiring employers to provide paid sick leave, which can be used for some family care purposes, but it's not a comprehensive PFL insurance program.)
  • Healthy Workplaces Act Info: https://www.dws.state.nm.us/HWA

New York

• Department of Taxation and Finance: https://www.tax.ny.gov
• Department of Labor: https://dol.ny.gov
• Paid Family Leave: New York has a mandatory Paid Family Leave program.
  • Program Information: https://paidfamilyleave.ny.gov

North Carolina

• Department of Revenue: https://www.ncdor.gov
• Department of Labor: https://www.labor.nc.gov
• Paid Family Leave: No state-administered PFL program exists.

North Dakota

• Office of State Tax Commissioner: https://www.tax.nd.gov
• Department of Labor and Human Rights: https://www.nd.gov/labor/
• Paid Family Leave: No state-administered PFL program exists.

Ohio

• Department of Taxation: https://tax.ohio.gov
• Department of Commerce (oversees some labor standards): https://com.ohio.gov/divisions-and-programs/industrial-compliance/wage-and-hour/wage-and-hour-labor-laws
• Department of Job and Family Services (handles unemployment): https://jfs.ohio.gov
• Paid Family Leave: No state-administered PFL program exists.

Oklahoma

• Tax Commission: https://oklahoma.gov/tax.html
• Department of Labor: https://oklahoma.gov/labor.html
• Paid Family Leave: No state-administered PFL program exists.

Oregon

• Department of Revenue: https://www.oregon.gov/dor/
• Bureau of Labor and Industries (BOLI): https://www.oregon.gov/boli/
• Paid Family Leave: Oregon has a mandatory Paid Leave Oregon program.
  • Program Information: https://paidleave.oregon.gov

Pennsylvania

• Department of Revenue: https://www.revenue.pa.gov
• Department of Labor & Industry: https://www.dli.pa.gov
• Paid Family Leave: No state-administered PFL program exists.

Rhode Island

• Division of Taxation: https://tax.ri.gov
• Department of Labor and Training: https://dlt.ri.gov
• Paid Family Leave: Rhode Island has a Temporary Caregiver Insurance (TCI) program, which is part of its Temporary Disability Insurance (TDI) program.
  • Program Information: https://dlt.ri.gov/individuals/temporary-disability-caregiver-insurance

South Carolina

• Department of Revenue: https://dor.sc.gov
• Department of Labor, Licensing and Regulation: https://www.llr.sc.gov
• Paid Family Leave: No state-administered PFL program for private employees. Offers paid parental leave for state employees.

South Dakota

• Department of Revenue: https://dor.sd.gov
• Department of Labor and Regulation: https://dlr.sd.gov
• Paid Family Leave: No state-administered PFL program exists.

Tennessee

• Department of Revenue: https://www.tn.gov/revenue.html
• Department of Labor & Workforce Development: https://www.tn.gov/workforce.html
• Paid Family Leave: No state-administered PFL program exists. Tennessee has a voluntary paid leave option where employers can purchase coverage through private insurers.

Texas

• Comptroller of Public Accounts (handles tax collection): https://comptroller.texas.gov
• Workforce Commission: https://www.twc.texas.gov
• Paid Family Leave: No state-administered PFL program exists. Texas has a voluntary paid leave option where employers can purchase coverage through private insurers.

Utah

• State Tax Commission: https://tax.utah.gov
• Labor Commission: https://laborcommission.utah.gov
• Department of Workforce Services (handles unemployment): https://jobs.utah.gov
• Paid Family Leave: No state-administered PFL program for private employees. Offers paid parental leave for state employees.

Vermont

• Department of Taxes: https://tax.vermont.gov
• Department of Labor: https://labor.vermont.gov
• Paid Family Leave: Vermont has a voluntary Family and Medical Leave Insurance (FMLI) program.
  • Program Information: https://fmli.vermont.gov/

Virginia

• Department of Taxation: https://www.tax.virginia.gov
• Department of Labor and Industry: https://www.doli.virginia.gov
• Paid Family Leave: No state-administered PFL program exists. Virginia has a voluntary paid leave option where employers can purchase coverage through private insurers.

Washington

• Department of Revenue: https://dor.wa.gov
• Department of Labor & Industries: https://www.lni.wa.gov
• Paid Family Leave: Washington has a mandatory Paid Family and Medical Leave (PFML) program.
  • Program Information: https://paidleave.wa.gov

West Virginia

• State Tax Department: https://tax.wv.gov
• Division of Labor: https://labor.wv.gov
• WorkForce West Virginia (handles unemployment): https://workforcewv.org
• Paid Family Leave: No state-administered PFL program exists.

Wisconsin

• Department of Revenue: https://www.revenue.wi.gov
• Department of Workforce Development: https://dwd.wisconsin.gov
• Paid Family Leave: No state-administered PFL program exists. Wisconsin has a Family and Medical Leave Act (WFMLA) that provides job-protected unpaid leave.

Wyoming

• Department of Revenue: https://revenue.wyo.gov
• Department of Workforce Services: https://dws.wyo.gov
• Paid Family Leave: No state-administered PFL program exists.