Certain S corporations exemption from the paid leave program

SF 3782 exempts certain corporate officers of S corporations from Minnesota's paid leave program. Specifically, it adds a provision stating that corporate officers who own 25% or more of their S corporation (directly or through subsidiaries) are excluded from the definition of "employee" under the law. This means these officers would no longer qualify for paid leave benefits under the program. The bill amends Minnesota Statutes 2024, section 268B.01, subdivisions 15(c)(4) and 17(d), to include this exclusion.