This bill proposes changes to Minnesota's employment laws, specifically delaying the application of the Minnesota Paid Leave Law for small employers. It aims to exempt businesses with 20 or fewer employees from the requirements of this law until January 1, 2028. This means these small employers are not obligated to provide the benefits outlined under the Minnesota Paid Leave Law until the specified date. The bill also defines details about who qualifies as an employee, employer, and the types of employment that are covered under the law, making special notes for exclusions like self-employed individuals and independent contractors. Additionally, the bill allows excluded entities the choice to opt into the law if they wish, under guidelines that will be created by the appropriate commissioner. Overall, the bill seeks to amend existing statutes to give smaller businesses more time to adapt to the paid leave requirements.