Skip to main content
S 3680 118th Congress Senate Taxation

Paid Family and Medical Leave Tax Credit Extension and Enhancement Act

Introduced: January 30, 2024 Introduced by: Fischer, Deb Republican · Nebraska See on congress.gov
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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.

What's happening now January 30, 2024

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 21

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

See all 21 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/)
Report a problem