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Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
3/5/2025, 5:08 AM
Summary of Bill HR 996
Bill 119 HR 996, also known as the "Family and Medical Leave Enhancement Act," aims to make changes to the Internal Revenue Code of 1986 in order to improve the paid family and medical leave credit. The bill seeks to provide financial assistance to employers who offer paid leave to their employees for family and medical reasons.
Under this legislation, employers would be eligible for a tax credit if they provide paid leave to their employees for reasons such as caring for a newborn or adopted child, caring for a family member with a serious health condition, or dealing with their own serious health condition. The amount of the tax credit would be based on the wages paid to employees during their leave period.
The bill also includes provisions to ensure that the tax credit is targeted towards low and middle-income workers, as well as small businesses. Additionally, the legislation aims to streamline the process for employers to claim the tax credit and provide guidance on how to calculate the credit amount. Overall, the Family and Medical Leave Enhancement Act seeks to incentivize employers to offer paid leave to their employees for family and medical reasons, ultimately improving work-life balance and supporting the well-being of American workers.
Under this legislation, employers would be eligible for a tax credit if they provide paid leave to their employees for reasons such as caring for a newborn or adopted child, caring for a family member with a serious health condition, or dealing with their own serious health condition. The amount of the tax credit would be based on the wages paid to employees during their leave period.
The bill also includes provisions to ensure that the tax credit is targeted towards low and middle-income workers, as well as small businesses. Additionally, the legislation aims to streamline the process for employers to claim the tax credit and provide guidance on how to calculate the credit amount. Overall, the Family and Medical Leave Enhancement Act seeks to incentivize employers to offer paid leave to their employees for family and medical reasons, ultimately improving work-life balance and supporting the well-being of American workers.
Read the Full Bill
Current Status of Bill HR 996
Bill HR 996 is currently in the status of Bill Introduced since February 5, 2025. Bill HR 996 was introduced during Congress 119 and was introduced to the House on February 5, 2025. Bill HR 996's most recent activity was Referred to the House Committee on Ways and Means. as of February 5, 2025
Bipartisan Support of Bill HR 996
Total Number of Sponsors
2Democrat Sponsors
0Republican Sponsors
2Unaffiliated Sponsors
0Total Number of Cosponsors
2Democrat Cosponsors
1Republican Cosponsors
1Unaffiliated Cosponsors
0Policy Area and Potential Impact of Bill HR 996
Primary Policy Focus
Alternate Title(s) of Bill HR 996
To amend the Internal Revenue Code of 1986 to enhance the paid family and medical leave credit, and for other purposes.
To amend the Internal Revenue Code of 1986 to enhance the paid family and medical leave credit, and for other purposes.
Comments
Sponsors and Cosponsors of HR 996
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