Sick Child Dependent Care Laws

The federal government recognizes that parents must balance their work to maintain gainful employment with their duties to care for sick children and dependents. State and federal legislation provides several options for employees to meet both of these obligations.

Tax Breaks

Parents are able to deduct the cost of some of their medical and child care expenses on their annual tax returns. Deductions may be made for qualifying children and dependents as defined in IRS Publication 502.

Sick Leave

Employees can generally claim a portion of their annual sick leave to care for a sick child or dependent. Sick leave rules are defined by both state laws and employee contracts. For example, Washington laws entitle an employee to use any accrued sick leave or other paid leave, such as vacation time, to care for a sick child or family member.

Unpaid Leave

Many states provide unpaid leave laws for employees that need to care for newborns or address serious medical conditions of qualifying relatives. For example, the California Family Rights Act provides up to 12 weeks of unpaid leave.

References

• IRS: Publication 502
• California State Senate: California Laws, Helping Working Parents
• State of Washington Department of Labor and Industries Employment Standards: Frequently Asked Questions About the Family Care Rules