Relates to flexible working arrangements for parents and legal guardians when day care centers and schools are closed during a state or local disaster emergency

Allows parents and legal guardians to work from home; allows flexible working arrangements during a public health emergency or state or local disaster emergency which closes schools or day care centers; defines terms; creates a rebuttable presumption that an employee can work remotely if such employee has done so for two consecutive pay periods or two weeks; creates a civil penalty for violations.