S 400
Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 7:37 AM
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Bill overview
This bill, the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act, makes the existing paid family and medical leave tax credit permanent and expands its benefits. It allows employers to claim a credit for either wages paid to qualifying employees on family or medical leave or for premiums paid for paid leave insurance. The bill also clarifies rules regarding employer policies, aggregation of employers, and the treatment of government-mandated leave, and requires outreach to help employers understand and utilize the credit.
Sponsors
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Primary sponsor
Cosponsors
Angus S., Jr. King
Thomas Tillis
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