,i #aac? ,,congress #b;d ,session ,h4 ,r4 #eagc ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,july #bc1 #bjad ,mr4 ,cassidy introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide a cr$it to employ]s :o provide paid family & m$ical leave4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,/rong ,families ,act4 #b4 ,employ] cr$it = paid family & m$ical leave 7a7 ,9 g5]al 7#a7 ,all[ance ( cr$it ,subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #de,s4 ,employ] cr$it = paid family & m$ical leave 7a7 ,9 g5]al ,= purposes ( section #ch1 9 ! case ( an eligible employ]1 ! paid family & m$ical leave cr$it is an am\nt equal to #be p]c5t ( ! am\nt ( wages paid to qualify+ employees dur+ any p]iod 9 :i* su* employees are on family & m$ical leave4 7b7 ,limitations 7#a7 ,9 g5]al ,! cr$it all[$ "u subsection 7a7 ) respect to any employee = any taxable ye> %all n exce$ ! less] (-- 7,a7 #d1jjj1 or 7,b7 ! product ( ! wages normally paid to su* employee = ea* h\r 7or fraction !re(7 ( s]vices p]=m$ = ! employ] & ! numb] ( h\rs 7or fraction !re(7 = :i* family & m$ical leave is tak54 ,= purposes ( subp>agraph 7,b71 9 ! case ( any employee :o is n paid on an h\rly basis1 ! wages ( su* employee %all be prorat$ to an h\rly basis "u regulations e/abli%$ by ! ,secret>y1 9 consultation ) ! ,secret>y ( ,labor4 7#b7 ,maximum am\nt ( leave subject to cr$it ,! am\nt ( family & m$ical leave t may be tak5 into acc\nt ) respect to any employee "u subsection 7a7 = any taxable ye> %all n exce$ #ab weeks4 7c7 ,eligible employ] ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m eligible employ] means any employ] :o has 9 place a policy t meets ! foll[+ requirem5ts3 7,a7 ,! policy provides-- 7i7 all qualify+ full-"t employees ) n less ?an #d weeks ( annual paid family & m$ical leave1 & 7ii7 all qualify+ employees :o are n full-"t employees ) an am\nt ( annual paid family & m$ical leave t be>s ! same ratio to #d weeks z-- 7,i7 ! numb] ( h\rs ! employee is expect$ to "w dur+ any week1 be>s to 7,,ii7 ! numb] ( h\rs an equival5t qualify+ full-"t employee is expect$ to "w dur+ ! week4 7,b7 ,! policy requires t ! rate ( paym5t "u ! program is n less ?an #ajj p]c5t ( ! wages normally paid to su* employee = s]vices p]=m$ = ! employ]4 7#b7 ,special rule = c]ta9 employ]s 7,a7 ,9 g5]al ,an add$ employ] %all n be treat$ z an eligible employ] unless su* employ] provides paid family & m$ical leave "u a policy ) a provision t /ates t ! employ]-- 7i7 w n int]f]e )1 re/ra91 or d5y ! ex]cise ( or ! attempt to ex]cise1 any "r provid$ "u ! policy1 & 7ii7 w n dis*>ge or 9 any o!r mann] discrim9ate aga9/ any individual = oppos+ any practice prohibit$ by ! policy4 7,b7 ,add$ employ]2 add$ employee ,= purposes ( ?is p>agraph-- 7i7 ,add$ employee ,! t]m add$ employee means a qualify+ employee :o is n cov]$ by title ,i ( ! ,family & ,m$ical ,leave ,act ( #aiic4 7ii7 ,add$ employ] ,! t]m add$ employ] means an eligible employ] 7det]m9$ )\t reg>d to ?is p>agraph71 :e!r or n cov]$ by t title ,i1 :o (f]s paid family & m$ical leave to add$ employees4 7#c7 ,treatm5t ( ,/ate-paid b5efits ,= purposes ( p>agraph 7#a71 any leave :i* is paid by a ,/ate or local gov]nm5t %all n be tak5 into acc\nt 9 det]m9+ ! am\nt ( paid family & m$ical leave provid$ by ! employ]4 7#d7 ,no inf]5ce ,no?+ 9 ?is subsection %all be con/ru$ z subject+ an employ] to any p5alty1 liability1 or o!r consequ5ce 7o!r ?an ineligibility = ! cr$it all[$ by reason ( subsection 7a77 = failure to comply ) ! requirem5ts ( ?is subsection4 7d7 ,qualify+ employees ,= purposes ( ?is section1 ! t]m qualify+ employee means any employee 7z def9$ 9 section #c7;e7 ( ! ,fair ,labor ,/&>ds ,act ( #aich7 :o has be5 employ$ by ! employ] = #a ye> or m4 7e7 ,family & m$ical leave ,= purposes ( ?is section1 ! t]m family & m$ical leave means leave = any purpose describ$ "u subp>agraph 7,a71 7,b71 7,c71 7,d71 or 7,e7 ( p>agraph 7#a71 or p>agraph 7#c71 ( section #ajb7;a7 ( ! ,family & ,m$ical ,leave ,act ( #aiic1 :e!r ! leave is provid$ "u t ,act or by a policy ( ! employ]4 ,su* t]m %all n include any leave provid$ z paid vacation leave1 p]sonal leave1 or m$ical or sick leave 7)9 ! mean+ ( ^? #c t]ms "u section #ajb7;d77#b7 ( t ,act74 7f7 ,wages ,= purposes ( ?is section1 ! t]m wages has ! mean+ giv5 su* t]m by subsection 7b7 ( section #ccjf 7det]m9$ )\t reg>d to any doll> limitation conta9$ 9 su* section74 ,su* t]m %all n include any am\nt tak5 into acc\nt = purposes ( det]m9+ any o!r cr$it all[$ "u ?is subp>t4 7g7 ,election ,to h cr$it n apply 7#a7 ,9 g5]al ,a taxpay] may elect to h ?is section n apply = any taxable ye>4 7#b7 ,o!r rules ,rules simil> to ! rules ( p>agraphs 7#b7 & 7#c7 ( section #ea7;j7 %all apply = purposes ( ?is subsection4 4 7b7 ,cr$it "p ( g5]al bus9ess cr$it ,section #ch7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ plus at ! end ( p>agraph 7#ce71 by /rik+ ! p]iod at ! end ( p>agraph 7#cf7 & ins]t+ 1 plus1 & by add+ at ! end ! foll[+ new p>agraph3 7#cg7 9 ! case ( an eligible employ] 7z def9$ 9 section #de,s7c771 ! paid family & m$ical leave cr$it det]m9$ "u section #de,s7a74 4 7c7 ,cr$it all[$ aga9/ ,,amt ,subp>agraph 7,b7 ( section #ch7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ clauses 7vii7 ?r\gh 7ix7 z clauses 7vii7 ?r\gh 7x71 respectively1 & by ins]t+ aft] clause 7vi7 ! foll[+ new clause3 7vii7 ! cr$it det]m9$ "u section #de,s1 4 7d7 ,con=m+ am5dm5ts 7#a7 ,d5ial ( d\ble b5efit ,section #bhj;,c7a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ #de,s7a71 aft] #de,p7a714 7#b7 ,election to h cr$it n apply ,section #feja7m7 ( su* ,code is am5d$ by ins]t+ #de,s7g71 aft] #de;,h7g714 7#c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su* ,code is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #de,s4 ,employ] cr$it = paid family & m$ical leave4 4 7e7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4