SB498: Relating to employee jury service tax credit

Legislative Summary

The purpose of this bill is to clarify the process of jury service. The bill provides for a tax creditor to eligible taxpayers for wages paid to any employee during the first five days of such employee's jury service. The bill provides for the amount and applicability of the tax credit. The bill provides for treatment of unused tax credit. The bill clarifies that a potential juror may be excused from jury service upon a showing of undue physical or financial hardship. The bill defines undue physical or financial hardship. The bill eliminates extreme inconvenience as a reason that a potential juror may be excused from jury service. The bill clarifies that absence from place of employment may not excuse a potential juror from jury service. The bill authorizes courts to grant postponement of jury service and establishes requirements therefor. The bill authorizes courts to grant a second or subsequent postponement of jury service in extreme emergencies and establishes requirements therefor. The bill authorizes $80 per day juror compensation and provides an internal effective date therefor. The bill authorizes courts to offer post-trial psychological counseling to jurors and alternates in trials of certain criminal offenses. The bill authorizes requirements and options for juror counseling. The bill creates the "Juror Counseling Fund" as a special revenue account to be maintained by the Supreme Court of Appeals and establishes requirements therefor. Finally, the bill clarifies that funding of or legislative appropriation to the Juror Counseling Fund is not mandatory