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HR 996119th CongressIntroduced
Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
Introduced: Oct 29, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Paid Family and Medical Leave Tax Credit Extension and Enhancement Act enhances the existing tax credit for employers providing paid family and medical leave, with improved rates and outreach requirements.
Key Points
- 1Enhances the paid family and medical leave credit by allowing employers to choose between wage-based or insurance premium-based calculations
- 2Removes the requirement that employees must take leave for employers to qualify for the credit
- 3Adds aggregation rules for determining single employer status
- 4Requires outreach and education efforts by SBA and IRS to promote the credit
- 5Clarifies treatment of state-mandated paid leave programs
Impact Areas
Employers offering paid family and medical leaveSmall businesses and their employeesWorkplace benefits and compensationFederal tax policy and business incentives
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