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HR 6003 102th Congress House

Family Leave Tax Credit Act of 1992

Official title: To amend the Internal Revenue Code of 1986 to provide tax incentives for the adoption of flexible family leave policies by employers.

Introduced: September 25, 1992 See on congress.gov
Taxation AdoptionChild healthChildbirthEmployment tax credits
More subjectsShow fewer subjects
Foster home careHealthIncome taxLeave of absenceParent and childParental leaveSick leaveSmall businessWages
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 23, 1992
Referred to the House Committee on Ways and Means.
Sep 23, 1992
Introduced in House
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 Latest action September 23, 1992

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Family Leave Tax Credit Act of 1992 - Amends the Internal Revenue Code to allow an employer an income tax credit for 20 percent of qualified employee compensation with respect to an employee who is on family leave. Defines family leave as leave in connection with the birth of a child, the placement of a child with the employee for adoption or foster care, the care of a child, spouse, or parent with a serious health condition, or the treatment of a serious health condition which makes the employee unable to perform the functions of his or her position. Limits such credit to employers with 500 or fewer employees, the amount of qualified compensation, and the maximum period for the use of such leave.

 Related & companion bills 1
  • S 3265 Identical bill Family Leave Tax Credit Act of 1992
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 1
CRANE, PHILIP
· Oct 1, 1992
 R
Rogers, Harold
Kentucky · Sep 25, 1992
BEREUTER, DOUGLAS
· Sep 23, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6003: Family Leave Tax Credit Act of 1992. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-6003/
MLA
"H.R. 6003: Family Leave Tax Credit Act of 1992." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-6003/.
Bluebook (legal)
H.R. 6003, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-6003/.
Markdown link
[H.R. 6003: Family Leave Tax Credit Act of 1992](https://openamerica.io/bill/102-HR-6003/)
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