Revises family and medical leave provisions.

Provides that, with respect to leave for the individual's serious health condition, an individual is disqualified from family and medical leave insurance benefits beginning with the first day of the calendar week, and continuing for the next fifty-two consecutive weeks, in which the individual is suffering from a serious health condition resulting from the individual's perpetration of a gross misdemeanor or felony.

Requires each employer, for each individual, to pay a premium of two cents per hour worked, up to a maximum of forty hours per week, to the employment security department to be deposited in the family and medical leave insurance account. Each employer may deduct from the pay of each individual the full amount that the employer is required to pay for the individual.

Allows a business and occupation tax credit to an employer that hires a replacement worker to replace an employee who has taken family and medical leave.