This legislative bill, H.F. No. 260, aims to amend existing employment laws in Minnesota, particularly the Minnesota Paid Leave Law. The key change proposed by this bill is to exempt small employers, those with 20 or fewer employees, from the obligations of the Minnesota Paid Leave Law until January 1, 2028. This exemption would apply to various definitions within the law regarding what constitutes "covered employment," "employee," and "employer."

The bill outlines specific categories and conditions for employment and employer status under state law and confirms that certain groups, like the self-employed and independent contractors, are not covered by this part of the employment law. Additionally, the bill provides small employers the choice to opt into the coverage if they wish, guided by procedures that will be determined by the commissioner.

Furthermore, the bill includes amendments that clarify definitions and stipulate that the clauses granting exemptions to small employers will expire at the start of 2028, suggesting that a broader inclusion or different regulations may be considered after that date. The bill also empowers the commissioner to adopt rules to define and establish criteria for covered employment in cases that aren't clearly addressed in the existing definitions.

Overall, the bill aims to relieve smaller employers from the requirements of the Paid Leave Law for a specified period while maintaining the flexibility to opt into the system under defined procedures.