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S 400 119th Congress Senate Taxation

Paid Family and Medical Leave Tax Credit Extension and Enhancement Act

Introduced: March 13, 2025 Introduced by: Fischer, Deb Republican · Nebraska See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 4, 2025
Read twice and referred to the Committee on Finance.
Feb 4, 2025
Introduced in Senate
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 Plain-English summary Congressional Research Service

Paid Family and Medical Leave Tax Credit Extension and Enhancement Act

This bill makes the paid family and medical leave tax credit permanent, expands eligibility for the credit, requires outreach to increase awareness of the tax credit, and makes other changes to the credit.

Currently, an eligible employer may claim a tax credit (through 2025) for up to 25% of wages paid to a qualifying employee (who has worked for the employer for one year or more) while the employee is on family and medical leave.

The bill makes the tax credit for paid family and medical leave permanent and allows an eligible employer to claim the tax credit for 25% of either (1) wages paid to a qualifying employee while the employee is on family and medical leave, or (2) premiums paid for paid family or medical leave insurance.

The bill also

  • allows an employer to provide family and medical leave to an employee who has worked for the employer for six months or more,
  • provides that leave that is paid by a state or local government or required by state or local law must be taken into account in determining the amount of leave provided by the employer but may not be counted when determining the amount of the credit, and
  • provides a limited exception to the requirements related to written family and medical leave policies.

Finally, the bill requires targeted outreach to employers and other relevant parties regarding the availability and requirements of the tax credit.

What's happening now February 4, 2025

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 996 Identical bill Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 45

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

See all 45 filings →
 Cosponsors 3
All 3 Republican 2 Independent 1
R
Tillis, Thomas
North Carolina · Mar 13, 2025
 R
Marshall, Roger
Kansas · Mar 6, 2025
 I
King, Angus S., Jr.
Maine · Feb 4, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-400/
MLA
"S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-400/.
Bluebook (legal)
S. 400, 119th Cong. (2026), https://openamerica.io/bill/119-S-400/.
Markdown link
[S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act](https://openamerica.io/bill/119-S-400/)
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