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S 10 103th Congress Senate Taxation Adoption Child health Corporation taxes Employment tax credits Health Income tax Leave of absence Parent and child Parental leave Sick leave Tax administration Wages

Flexible Family Leave Tax Credit Act of 1993

Introduced: January 21, 1993 See on congress.gov
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 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
 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.

What's happening now January 21, 1993

Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1