,,ii  #aaeth ,,congress  #ast ,session  
,s4 #cdd  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #h        
7legislative day1 ,february #f71        
#bjag,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 leave1 and for other purposes4  
#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 #c1jjj1 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 #b 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 #b  
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  7h7 ,termination  
,this section shall not apply to wages  
paid in any taxable year beginning after
 the date which is #b years after the   
date of the enactment of the ,strong    
,families ,act4  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 wages paid in taxable    
years beginning after the date of the   
enactment of this ,act4  #c4 ,,gao study
 of impact of tax credit to promote     
access to paid family and medical leave 
7a7 ,study ,not later than #c years     

after the date of enactment of this     
,act1 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 7as added by    
this ,act7 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  #d4        
,reduction of the number of nonessential
 vehicles purchased and leased by the   
,federal ,government  7a7 ,review of    
nonessential vehicle purchase ,the      
,director of the ,office of ,management 
and ,budget1 in consultation with the   
head of the relevant ,executive agency1 
shall complete each of the following3   
7#a7 ,determine the total dollar amount 
obligated by each ,executive agency to  
purchase civilian vehicles in fiscal    
year #bjaj4  7#b7 ,determine the total  
dollar amount obligated by each         
,executive agency to lease civilian     
vehicles in fiscal year #bjaj4  7#c7    
,determine the total number of civilian 
vehicles purchased by each ,executive   
agency in fiscal year #bjaj4  7#d7      
,determine the total number of civilian 
vehicles leased by each ,executive      

agency in fiscal year #bjaj4  7#e7      
,determine the total dollar amount that 
would be #aj percent less than the      
dollar amount determined under          
paragraphs 7#a7 and 7#b7 for each       
,executive agency4  7b7 ,reduction of   
nonessential vehicle purchase ,for each 
of fiscal years #bjag through #bjba1    
each ,executive agency may not obligate 
more than the dollar amount determined  
under subsection 7a77#e7 for the        
,executive agency to purchase or lease  
civilian vehicles4  7c7 ,sharing ,the   
,administrator of ,general ,services    
shall ensure that an ,executive agency  
may share excess or unused vehicles with
 another ,executive agency that may need
 temporary or long-term use of          
additional vehicles through the ,federal
 ,fleet ,management ,system4  7d7       
,national security exception ,the limits
 on the purchase and procurement of     
vehicles under this section shall not   
apply to the purchase or procurement of 
any vehicle that has been determined by 

the ,president to be essential for      
reasons of national security4  7e7      
,definitions ,in this section3  7#a7    
,civilian vehicle ,the term civilian    
vehicle means a vehicle that is not used
 for purposes of military combat1 the   
training or deployment of members of the
 ,armed ,forces1 or such other uses as  
determined by the ,director of the      
,office of ,management and ,budget1 in  
consultation with the ,administrator of 
,general ,services4  7#b7 ,executive    
agency ,the term ,executive agency has  
the meaning given that term under       
section #aje of title #e1 ,united       
,states ,code4  #e4 ,united ,states     
,enrichment ,corporation ,fund  7a7     
,rescission ,subject to subsection 7b71 
all unobligated amounts in the ,united  
,states ,enrichment ,corporation ,fund  
are permanently rescinded4  7b7         
,exclusions from rescission ,the        
rescission under subsection 7a7 shall   
not apply to amounts that were          
designated by ,congress as an emergency 

requirement pursuant to section         
#bea7;b77#b77;,a77i7 of the ,balanced   
,budget and ,emergency ,deficit ,control
 ,act of #aihe 7#b ,u4,s4,c4            
#ija7;b77#b77;,a77i774