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S. 3680 118th Congress Senate

Paid Family and Medical Leave Tax Credit Extension and Enhancement Act

Official title: A bill to amend the Internal Revenue Code of 1986 to enhance the paid family and medical leave credit, and for other purposes.

Introduced: January 30, 2024 Introduced by: Deb Fischer Republican · Nebraska See on congress.gov
Taxation
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Jan 30, 2024
Read twice and referred to the Committee on Finance.
Jan 30, 2024
Introduced in Senate
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 Latest action January 30, 2024

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Paid Family and Medical Leave Tax Credit Extension and Enhancement Act

This bill modifies the employer tax credit for paid family and medical leave.

Specifically, the bill (1) makes such credit permanent, (2) allows the credit in states or localities that either mandate or do not mandate paid family and medical leave, (3) allows employers to claim the credit for a portion of their paid family leave insurance premiums, (4) reduces the minimum employment period eligibility requirement, and (5) requires the Small Business Administration and the Internal Revenue Service to conduct targeted outreach to employers and other relevant parties regarding the availability and requirements of the credit.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 22

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 22 filings →
 Cosponsors 1
All 1 Independent 1
I
King, Angus S., Jr.
Maine · Jan 30, 2024
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3680: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-3680/
MLA
"S. 3680: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-3680/.
Bluebook (legal)
S. 3680, 118th Cong. (2026), https://openamerica.io/bill/118-S-3680/.
Markdown link
[S. 3680: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act](https://openamerica.io/bill/118-S-3680/)
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