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S 10 103th Congress Senate

Flexible Family Leave Tax Credit Act of 1993

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

Introduced: January 21, 1993 See on congress.gov
Taxation AdoptionChild healthCorporation taxesEmployment tax credits
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HealthIncome taxLeave of absenceParent and childParental leaveSick leaveTax administrationWages
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 21, 1993
Read twice and referred to the Committee on Finance.
Jan 21, 1993
Sponsor introductory remarks on measure. (CR S340-341)
Jan 21, 1993
Introduced in Senate
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 Latest action January 21, 1993

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Flexible Family Leave Tax Credit Act of 1993 - Title I: Family Leave Credit - 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. 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. Provides that employees qualify for such program if they have no unused sick, disability, or similar leave.

Title II: Deficit Neutral Revenue Offset - Increases corporate estimated tax payments for corporations that do not use the previous year's liability safe harbor.

Modifies the rules for income annualization for such tax payments.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jan 21, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). S. 10: Flexible Family Leave Tax Credit Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-S-10/
MLA
"S. 10: Flexible Family Leave Tax Credit Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-S-10/.
Bluebook (legal)
S. 10, 103rd Cong. (2026), https://openamerica.io/bill/103-S-10/.
Markdown link
[S. 10: Flexible Family Leave Tax Credit Act of 1993](https://openamerica.io/bill/103-S-10/)
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