Comparison

Family leave for caregivers: state PFL programs, FMLA expansions, and tax credits compared.

Federal FMLA gives 12 weeks of unpaid, job-protected leave to most employees of larger employers. Beyond that, the United States is a patchwork: about a dozen states plus DC have active or rolling-out paid-family-leave programs, a handful expand FMLA below the federal 50-employee threshold, and a small but growing number offer caregiver tax credits. This table walks the variation row by row.

Six launch states · jump to a full guide

State paid family leave (PFL) program

Whether the state operates a public paid-family-leave insurance program that pays wage replacement to a caregiver of a seriously ill family member. Voluntary opt-in private-market programs are noted separately. Hawaii's TDI covers own illness only and does not extend to family caregiving.

Six launch states · editorially verified

Florida

None — FMLA only

California

Yes — state PFL active

Texas

None — FMLA only

New York

Yes — state PFL active

Pennsylvania

None — FMLA only

Arizona

None — FMLA only

PFL weeks available for caregivers

Maximum weeks of paid family leave a caregiver can claim per benefit year to care for a seriously ill family member. Bonding leave is typically separate; this row is the family-care figure. States without state PFL fall back to federal FMLA's 12 unpaid weeks.

Six launch states · editorially verified

Florida

N/A — federal FMLA: 12 unpaid

California

8 weeks

Increased from 6 in 2020.

Texas

N/A — federal FMLA: 12 unpaid

New York

12 weeks

Pennsylvania

N/A — federal FMLA: 12 unpaid

Arizona

N/A — federal FMLA: 12 unpaid

PFL wage-replacement rate

What share of usual weekly wages the state PFL benefit pays. Most programs are progressive — higher replacement on lower earnings, lower on higher — and most are capped at a weekly maximum that adjusts annually.

Six launch states · editorially verified

Florida

N/A

California

70-90% progressive

SB 951 raised rates effective 2025; cap.

Texas

N/A

New York

67%

Of average weekly wage, up to state cap.

Arizona

N/A

PFL contribution structure

Who pays the payroll-tax contributions that fund the state PFL program — employee only, employer only, or shared. Most newer programs split the contribution; older ones (CA, NJ, NY, RI) are employee-funded.

Six launch states · editorially verified

Florida

N/A

California

Employee only

Texas

N/A

New York

Employee only

Arizona

N/A

FMLA eligibility threshold

The smallest employer to whom job-protected leave applies. Federal FMLA covers employers with 50+ employees within a 75-mile radius. A handful of states extend coverage to smaller employers via state FMLA-style statutes; states with broad PFL coverage may also lower the practical threshold.

Six launch states · editorially verified

Florida

50+ (federal only)

California

5+ (CFRA)

Lowered to 5+ effective 2021.

Texas

50+ (federal only)

New York

1+ for PFL

Covers nearly all private employers.

Pennsylvania

50+ (federal only)

Arizona

50+ (federal only)

State caregiver tax credit

Whether the state offers an income-tax credit specifically aimed at family caregivers — generally for out-of-pocket expenses spent caring for an aging relative. Distinct from the federal Credit for Other Dependents. Most states have nothing; a small but growing number have enacted credits in the last few years.

Six launch states · editorially verified

Florida

None — no state income tax

Texas

None — no state income tax

New York

None dedicated

No adult-caregiver-specific credit.

Arizona

None

Distinctive state notes

One-line editorial flavor on the state's family-leave landscape — quirks, transitions, and recent legislative history a caregiver should know.

Six launch states · editorially verified

Florida

Federal FMLA only; no state PFL legislation pending.

California

Oldest US PFL program; CFRA expansions repeatedly broadened in 2020s.

Texas

Federal FMLA only; no state PFL legislation advancing.

New York

Covers nearly all private employers; employee-funded via payroll.

Pennsylvania

Federal FMLA only; PFML legislation introduced repeatedly.

Arizona

Federal FMLA only; voluntary employer programs growing.

Notes

  1. State PFL benefit amounts, contribution rates, and weekly caps adjust annually — most states publish new figures each fall for the following calendar year. Verify all dollar caps and percentages against the state agency's current-year publication before relying on them.
  2. Maryland's FAMLI launch has been delayed multiple times since the original 2025 target. Always check the Maryland Department of Labor for the latest implementation timeline before relying on a benefit-start date.
  3. Maine, Minnesota, and Delaware are the next-to-launch programs as of this writing. Their first benefit years sit in 2025–2026 (verify exact months), and detailed rules are still being finalized in regulation.
  4. Federal FMLA's 50-employees-within-75-miles threshold is independent of any state PFL — even in states with broad PFL wage replacement, job protection may follow the federal rule unless the state has separately expanded state FMLA.
  5. Caregiver tax credits are an emerging policy lever. Oklahoma (2023) and Nebraska (2024) are the early movers. Several other states have introduced similar legislation that has not yet passed; verify current status against the state revenue department before relying.