,,ii  #aaeth ,,congress  #b;d ,session  
,s4 #cdab  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #f1 
#bjah ,mrs4 ,fischer 7for herself1 ,mr4 
,king1 and ,mr4 ,heller7 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 extend the   
employer credit for paid family and     
medical leave1 and for other purposes4  
#a4 ,short title  ,this ,act may be     
cited as the ,paid ,family ,leave ,pilot
 ,extension ,act of #bjah4  #b4         
,employer credit for paid family and    
medical leave  7a7 ,program extension   
,section #de,s7i7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking ,december #ca1 #bjai and       
inserting ,december #ca1 #bjbb4  7b7    
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4  #c4 ,,gao study of impact of tax
 credit to promote access to paid family

 and medical leave  7a7 ,study ,not     
later than ,june #cj1 #bjbb1 the        
,comptroller ,general of the ,united    
,states1 in consultation with the       
,secretary of the ,treasury and the     
,secretary of ,labor1 shall--  7#a7     
complete a study that-- 7,a7 examines   
the effectiveness of the tax credit for 
paid family and medical leave authorized
 under section #de,s of the ,internal   
,revenue ,code of #aihf in terms of--   
7i7 increasing access to paid family and
 medical leave among qualifying         
employees2  7ii7 promoting the creation 
of new paid family and medical leave    
policies among eligible employers2      
7iii7 increasing the generosity of      
existing paid family and medical leave  
policies among eligible employers2 and  
7iv7 incenting employee or employer     
behavior that might not otherwise have  
occurred in the absence of the credit2  
7,b7 provides recommendations for ways  
to modify or enhance the tax credit to  
further promote access to paid family   

and medical leave for qualifying        
employees2 and  7,c7 provides           
suggestions of alternative policies that
 ,federal and ,state governments could  
implement to increase access to paid    
family and medical leave1 particularly  
among qualifying employees2 and  7#b7   
prepare and submit a report to the      
,committee on ,finance of the ,senate   
and the ,committee on ,ways and ,means  
of the ,house of ,representatives       
setting forth the conclusions of the    
study conducted under paragraph 7#a7 in 
such a manner that the recommendations  
included in the report can inform future
 legislative action4  ,such report shall
 also be made publicly available via the
 website of the ,government             
,accountability ,office4  7b7           
,prohibition ,in carrying out the       
requirements of this section1 the       
,comptroller ,general of the ,united    
,states may request qualitative and     
quantitative information from employers 
and employees claiming the credit under 

section #de,s of the ,internal ,revenue 
,code of #aihf1 but nothing in this     
section shall be construed as mandating 
additional reporting requirements for   
such employers or employees beyond what 
is already required by law4