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H.R. 1424 119th Congress House

To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.

Introduced: February 18, 2025 Introduced by: Ryan Mackenzie Republican · Pennsylvania See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 18, 2025
Referred to the House Committee on Ways and Means.
Feb 18, 2025
Introduced in House
 Votes taken on this bill 1
DateChamberWhat was voted onResultYes–No
Oct 1, 2008 Senate · vote #213 On Passage of the Bill H.R. 1424 Passed 74–25 See who voted →
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What's happening now February 18, 2025

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill increases the business tax credit for paid family and medical leave to up to 50% (from 25%) of the wages paid by an eligible employer to a qualifying employee while the employee is on family and medical leave.

Under current law, an eligible employer may claim a tax credit (through 2025) for between 12.5% and 25% of the wages paid to a qualified employee while the employee is on family and medical leave. The percentage of wages allowed as a tax credit increases proportionally, depending on what percentage of an employee’s normal wages is paid to the employee while the employee is on family and medical leave.

The bill increases the tax credit to between 25% and 50% of the wages paid to an employee while the employee is on family and medical leave, depending on what percentage of an employee’s normal wages is paid to the employee while the employee is on family and medical leave.

Under current law and the bill, an employer must pay at least 50% of the employee's normal wages while the employee is on leave to qualify for the tax credit. 

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1424: To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1424/
MLA
"H.R. 1424: To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1424/.
Bluebook (legal)
H.R. 1424, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1424/.
Markdown link
[H.R. 1424: To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.](https://openamerica.io/bill/119-HR-1424/)
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