,,ii  #aae? ,,congress  #b;d ,session   
,s4 #cdab  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #f1 #bjah    
,mrs4 ,fis*] 7= h]self1 ,mr4 ,k+1 & ,mr4
 ,hell]7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to ext5d ! employ]
 cr$it = paid family & m$ical leave1 & =
 o!r purposes4  #a4 ,%ort title  ,?is   
,act may be cit$ z ! ,paid ,family      
,leave ,pilot ,ext5sion ,act ( #bjah4   
#b4 ,employ] cr$it = paid family &      
m$ical leave  7a7 ,program ext5sion     
,section #de,s7i7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ ,decemb]
 #ca1 #bjai & ins]t+ ,decemb] #ca1      
#bjbb4  7b7 ,effective date ,! am5dm5t  
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4  #c4 ,,gao /udy ( impact ( tax   
cr$it to promote access to paid family &
 m$ical leave  7a7 ,/udy ,n lat] ?an    
,june #cj1 #bjbb1 ! ,comptroll] ,g5]al (
 ! ,unit$ ,/ates1 9 consultation ) !    

,secret>y ( ! ,treasury & ! ,secret>y ( 
,labor1 %all--  7#a7 complete a /udy t--
 7,a7 exam9es ! effectiv5ess ( ! tax    
cr$it = paid family & m$ical leave      
au?oriz$ "u section #de,s ( ! ,int]nal  
,rev5ue ,code ( #aihf 9 t]ms (--  7i7   
increas+ access to paid family & m$ical 
leave among qualify+ employees2  7ii7   
promot+ ! creation ( new paid family &  
m$ical leave policies among eligible    
employ]s2  7iii7 increas+ ! g5]osity (  
exi/+ paid family & m$ical leave        
policies among eligible employ]s2 &     
7iv7 inc5t+ employee or employ] behavior
 t might n o!rwise h occurr$ 9 ! abs5ce 
( ! cr$it2  7,b7 provides recomm5dations
 = ways to modify or enhance ! tax cr$it
 to fur!r promote access to paid family 
& m$ical leave = qualify+ employees2 &  
7,c7 provides sugge/ions ( alt]native   
policies t ,f$]al & ,/ate gov]nm5ts c\ld
 implem5t to increase access to paid    
family & m$ical leave1 p>ticul>ly among 
qualify+ employees2 &  7#b7 prep>e &    
submit a report to ! ,committee on      

,f9ance ( ! ,s5ate & ! ,committee on    
,ways & ,means ( ! ,h\se (              
,repres5tatives sett+ =? ! conclusions (
 ! /udy conduct$ "u p>agraph 7#a7 9 su* 
a mann] t ! recomm5dations includ$ 9 !  
report c in=m future legislative action4
  ,su* report %all also be made publicly
 available via ! website ( ! ,gov]nm5t  
,acc\ntability ,(fice4  7b7 ,prohibition
 ,9 c>ry+ out ! requirem5ts ( ?is       
section1 ! ,comptroll] ,g5]al ( ! ,unit$
 ,/ates may reque/ qualitative &        
quantitative in=mation f employ]s &     
employees claim+ ! cr$it "u section     
#de,s ( ! ,int]nal ,rev5ue ,code (      
#aihf1 b no?+ 9 ?is section %all be     
con/ru$ z m&at+ additional report+      
requirem5ts = su* employ]s or employees 
beyond :at is already requir$ by law4