,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bfah  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #af1     
#bjad ,mrs4 ,fischer 7for herself and   
,mr4 ,king7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,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 ,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 ,limitation ,the
 credit allowed under subsection 7a7    
with respect to any employee shall not  
exceed #d1jjj per employee per year4 ,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  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 provides-- 7,a7 all         
qualifying full-time employees with not 
less than #d weeks of paid family and   
medical leave1  7,b7 all qualifying     
employees who are not full-time         
employees with an amount of paid family 
and medical leave that bears the same   
ratio to #d weeks as-- 7i7 the number of
 hours the employee is expected to work 

during any week1 bears to  7ii7 the     
number of hours an equivalent qualifying
 full-time employee is expected to work 
during the week1 and  7,c7 the maximum  
amount of time eligible employers may   
provide is twelve weeks4  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 one 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  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         
,clerical amendment ,the table of       
sections for 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 item3  ,sec4 #de,s4       
,employer credit for paid family and    
medical leave4  4  7d7 ,effective date  
,the amendments made by this section    
shall apply to taxable years beginning  
after the date of the enactment of this 
,act4