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Increase the employer tax credit for paid family and medical leave.
H.R. 1424119th Congress

Increase the employer tax credit for paid family and medical leave.

Introduced in the HouseRep. Ryan Mackenzie (R-PA-7)6 sections · 1 min read
Version: ih · Apr 20, 2026

(a) Increase in credit percentages

Section 45S(a)(2) of the Internal Revenue Code of 1986 is amended—

(1) by striking 12.5 percent and inserting 25 percent,

(2) by striking 25 percent and inserting 50 percent, and

(3) by striking 0.25 percentage points and inserting 0.50 percentage points.

(b) Credit made permanent

Section 45S of such Code is amended by striking subsection (f).

(c) Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

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