Referred to the House Committee on Ways and Means.
Amends Internal Revenue Code section 45S to expand and clarify the paid family and medical leave tax credit. Employers may elect a credit based on either wages paid to employees on leave or premiums paid for an employer-sponsored paid-leave insurance policy.
Liberal emphasizes worker inclusion and outreach benefits
Relative to its intended legislative type, this bill is a focused substantive amendment to the Internal Revenue Code that is generally well-specified in statutory terms and carefully integrates with existing sections, but it provides limited fiscal acknowledgment and only minimal measurement and administrative implementation detail.
Amends Internal Revenue Code section 45S to expand and clarify the paid family and medical leave tax credit.
Employers may elect a credit based on either wages paid to employees on leave or premiums paid for an employer-sponsored paid-leave insurance policy.
The bill updates employee eligibility rules (including a 20-hour/week threshold and pro-rata annualized compensation), adds an aggregation exception, disallows a premium deduction equal to the insurance-based credit portion, requires SBA and IRS outreach, and applies to taxable years after enactment.
Moderately scoped, technically detailed credit expansion with some bipartisan potential, but raises revenue cost and faces possible fiscal pushback.
Relative to its intended legislative type, this bill is a focused substantive amendment to the Internal Revenue Code that is generally well-specified in statutory terms and carefully integrates with existing sections, but it provides limited fiscal acknowledgment and only minimal measurement and administrative implementation detail.
Liberal emphasizes worker inclusion and outreach benefits
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberal emphasizes worker inclusion and outreach benefits
Likely broadly supportive because the bill strengthens incentives for employers to offer paid leave and includes part-time workers.
Appreciates outreach and preventing double payment for state-mandated leave, but may worry about implementation details and whether benefit levels are adequate.
Cautiously favorable: the bill is a pragmatic way to expand paid leave through tax incentives and outreach, while adding anti-double-dipping rules.
Wants clarity on costs, budget offsets, and administrative burden before full endorsement.
Skeptical: sees this as further federal subsidy of employer benefits and private insurance, increasing government involvement in employer decisions.
Prefers market-driven solutions and lower tax complexity; might accept if fiscally offset and limited.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Moderately scoped, technically detailed credit expansion with some bipartisan potential, but raises revenue cost and faces possible fiscal pushback.
The bill has not accumulated any surfaced votes yet.
Liberal emphasizes worker inclusion and outreach benefits
Moderately scoped, technically detailed credit expansion with some bipartisan potential, but raises revenue cost and faces possible fiscal…
Relative to its intended legislative type, this bill is a focused substantive amendment to the Internal Revenue Code that is generally well-specified in statutory terms and carefully integrates with existing sections, b…
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