,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #eagc  ,,in ,,the ,,house ,,of  
,,representatives  ,july #bc1 #bjad ,mr4
 ,cassidy introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 provide a credit to employers who      
provide paid family and medical leave4  
#a4 ,short title ,this ,act may be cited
 as the ,strong ,families ,act4  #b4    
,employer credit for paid family and    
medical leave  7a7 ,in general  7#a7    
,allowance of credit ,subpart ,d of part
 ,,iv of subchapter ,a of chapter #a of 
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new section3  #de,s4 ,employer
 credit for paid family and medical     
leave  7a7 ,in general ,for purposes of 
section #ch1 in the case of an eligible 
employer1 the paid family and medical   
leave credit is an amount equal to #be  
percent of the amount of wages paid to  
qualifying employees during any period  

in which such employees are on family   
and medical leave4  7b7 ,limitations    
7#a7 ,in general ,the credit allowed    
under subsection 7a7 with respect to any
 employee for any taxable year shall not
 exceed the lesser of--  7,a7 #d1jjj1 or
  7,b7 the product of the wages normally
 paid to such employee for each hour 7or
 fraction thereof7 of services performed
 for the employer and the number of     
hours 7or fraction thereof7 for which   
family and medical leave is taken4  ,for
 purposes of subparagraph 7,b71 in the  
case of any employee who is not paid on 
an hourly basis1 the wages of such      
employee shall be prorated to an hourly 
basis under regulations established by  
the ,secretary1 in consultation with the
 ,secretary of ,labor4  7#b7 ,maximum   
amount of leave subject to credit ,the  
amount of family and medical leave that 
may be taken into account with respect  
to any employee under subsection 7a7 for
 any taxable year shall not exceed #ab  
weeks4  7c7 ,eligible employer ,for     

purposes of this section--  7#a7 ,in    
general ,the term eligible employer     
means any employer who has in place a   
policy that meets the following         
requirements3  7,a7 ,the policy         
provides--  7i7 all qualifying full-time
 employees with not less than #d weeks  
of annual paid family and medical leave1
 and  7ii7 all qualifying employees who 
are not full-time employees with an     
amount of annual paid family and medical
 leave that bears the same ratio to #d  
weeks as--  7,i7 the number of hours the
 employee is expected to work during any
 week1 bears to  7,,ii7 the number of   
hours an equivalent qualifying full-time
 employee is expected to work during the
 week4  7,b7 ,the policy requires that  
the rate of payment under the program is
 not less than #ajj percent of the wages
 normally paid to such employee for     
services performed for the employer4    
7#b7 ,special rule for certain employers
  7,a7 ,in general ,an added employer   
shall not be treated as an eligible     

employer unless such employer provides  
paid family and medical leave under a   
policy with a provision that states that
 the employer--  7i7 will not interfere 
with1 restrain1 or deny the exercise of 
or the attempt to exercise1 any right   
provided under the policy1 and  7ii7    
will not discharge or in any other      
manner discriminate against any         
individual for opposing any practice    
prohibited by the policy4  7,b7 ,added  
employer2 added employee ,for purposes  
of this paragraph--  7i7 ,added employee
 ,the term added employee means a       
qualifying employee who is not covered  
by title ,i of the ,family and ,medical 
,leave ,act of #aiic4  7ii7 ,added      
employer ,the term added employer means 
an eligible employer 7determined without
 regard to this paragraph71 whether or  
not covered by that title ,i1 who offers
 paid family and medical leave to added 
employees4  7#c7 ,treatment of          
,state-paid benefits ,for purposes of   
paragraph 7#a71 any leave which is paid 

by a ,state or local government shall   
not be taken into account in determining
 the amount of paid family and medical  
leave provided by the employer4  7#d7   
,no inference ,nothing in this          
subsection shall be construed as        
subjecting an employer to any penalty1  
liability1 or other consequence 7other  
than ineligibility for the credit       
allowed by reason of subsection 7a77 for
 failure to comply with the requirements
 of this subsection4  7d7 ,qualifying   
employees ,for purposes of this section1
 the term qualifying employee means any 
employee 7as defined in section #c7;e7  
of the ,fair ,labor ,standards ,act of  
#aich7 who has been employed by the     
employer for #a year or more4  7e7      
,family and medical leave ,for purposes 
of this section1 the term family and    
medical leave means leave for any       
purpose described under subparagraph    
7,a71 7,b71 7,c71 7,d71 or 7,e7 of      
paragraph 7#a71 or paragraph 7#c71 of   
section #ajb7;a7 of the ,family and     

,medical ,leave ,act of #aiic1 whether  
the leave is provided under that ,act or
 by a policy of the employer4 ,such term
 shall not include any leave provided as
 paid vacation leave1 personal leave1 or
 medical or sick leave 7within the      
meaning of those #c terms under section 
#ajb7;d77#b7 of that ,act74  7f7 ,wages 
,for purposes of this section1 the term 
wages has the meaning given such term by
 subsection 7b7 of section #ccjf        
7determined without regard to any dollar
 limitation contained in such section74 
,such term shall not include any amount 
taken into account for purposes of      
determining any other credit allowed    
under this subpart4  7g7 ,election ,to  
have credit not apply  7#a7 ,in general 
,a taxpayer may elect to have this      
section not apply for any taxable year4 
7#b7 ,other rules ,rules similar to the 
rules of paragraphs 7#b7 and 7#c7 of    
section #ea7;j7 shall apply for purposes
 of this subsection4  4  7b7 ,credit    
part of general business credit ,section

 #ch7;b7 of the ,internal ,revenue ,code
 of #aihf is amended by striking plus at
 the end of paragraph 7#ce71 by striking
 the period at the end of paragraph     
7#cf7 and inserting 1 plus1 and by      
adding at the end the following new     
paragraph3  7#cg7 in the case of an     
eligible employer 7as defined in section
 #de,s7c771 the paid family and medical 
leave credit determined under section   
#de,s7a74  4  7c7 ,credit allowed       
against ,,amt ,subparagraph 7,b7 of     
section #ch7;c77#d7 of the ,internal    
,revenue ,code of #aihf is amended by   
redesignating clauses 7vii7 through 7ix7
 as clauses 7vii7 through 7x71          
respectively1 and by inserting after    
clause 7vi7 the following new clause3   
7vii7 the credit determined under       
section #de,s1  4  7d7 ,conforming      
amendments  7#a7 ,denial of double      
benefit ,section #bhj;,c7a7 of the      
,internal ,revenue ,code of #aihf is    
amended by inserting #de,s7a71 after    
#de,p7a714  7#b7 ,election to have      

credit not apply ,section #feja7m7 of   
such ,code is amended by inserting      
#de,s7g71 after #de;,h7g714  7#c7       
,clerical amendment ,the table of       
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by adding at the end   
the following new item3  ,sec4 #de,s4   
,employer credit for paid family and    
medical leave4  4  7e7 ,effective date  
,the amendments made by this section    
shall apply to taxable years beginning  
after the date of the enactment of this 
,act4