,,ii  #aae? ,,congress  #a/ ,session    
,s4 #cdd  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #h            
7legislative day1 ,febru>y #f71         
#bjag,mrs4 ,fis*] 7= h]self & ,mr4 ,k+7 
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a cr$it
 to employ]s :o provide paid family &   
m$ical leave1 & = o!r purposes4  #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 #c1jjj1 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 #b 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 #b 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  7h7         
,t]m9ation ,?is section %all n apply to 
wages paid 9 any taxable ye> beg9n+ aft]
 ! date :i* is #b ye>s aft] ! date ( !  
enactm5t ( ! ,/rong ,families ,act4  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 wages paid 9      
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4  #c4 ,,gao /udy (  
impact ( tax cr$it to promote access to 
paid family & m$ical leave  7a7 ,/udy ,n
 lat] ?an #c ye>s aft] ! date ( enactm5t
 ( ?is ,act1 ! ,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 7z add$ by ?is    
,act7 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   
#d4 ,r$uction ( ! numb] ( noness5tial   
vehicles pur*as$ & leas$ by ! ,f$]al    
,gov]nm5t  7a7 ,review ( noness5tial    
vehicle pur*ase ,! ,director ( ! ,(fice 
( ,managem5t & ,budget1 9 consultation )
 ! head ( ! relevant ,executive ag5cy1  

%all complete ea* ( ! foll[+3  7#a7     
,det]m9e ! total doll> am\nt obligat$ by
 ea* ,executive ag5cy to pur*ase        
civilian vehicles 9 fiscal ye> #bjaj4   
7#b7 ,det]m9e ! total doll> am\nt       
obligat$ by ea* ,executive ag5cy to     
lease civilian vehicles 9 fiscal ye>    
#bjaj4  7#c7 ,det]m9e ! total numb] (   
civilian vehicles pur*as$ by ea*        
,executive ag5cy 9 fiscal ye> #bjaj4    
7#d7 ,det]m9e ! total numb] ( civilian  
vehicles leas$ by ea* ,executive ag5cy 9
 fiscal ye> #bjaj4  7#e7 ,det]m9e !     
total doll> am\nt t w\ld be #aj p]c5t   
less ?an ! doll> am\nt det]m9$ "u       
p>agraphs 7#a7 & 7#b7 = ea* ,executive  
ag5cy4  7b7 ,r$uction ( noness5tial     
vehicle pur*ase ,= ea* ( fiscal ye>s    
#bjag ?r\gh #bjba1 ea* ,executive ag5cy 
may n obligate m ?an ! doll> am\nt      
det]m9$ "u subsection 7a77#e7 = !       
,executive ag5cy to pur*ase or lease    
civilian vehicles4  7c7 ,%>+ ,!         
,adm9i/rator ( ,g5]al ,s]vices %all     
ensure t an ,executive ag5cy may %>e    

excess or unus$ vehicles ) ano!r        
,executive ag5cy t may ne$ tempor>y or  
long-t]m use ( additional vehicles ?r\gh
 ! ,f$]al ,fleet ,managem5t ,sy/em4  7d7
 ,national security exception ,! limits 
on ! pur*ase & procurem5t ( vehicles "u 
?is section %all n apply to ! pur*ase or
 procurem5t ( any vehicle t has be5     
det]m9$ by ! ,presid5t to be ess5tial = 
reasons ( national security4  7e7       
,def9itions ,9 ?is section3  7#a7       
,civilian vehicle ,! t]m civilian       
vehicle means a vehicle t is n us$ =    
purposes ( milit>y combat1 ! tra9+ or   
deploym5t ( memb]s ( ! ,arm$ ,=ces1 or  
su* o!r uses z det]m9$ by ! ,director ( 
! ,(fice ( ,managem5t & ,budget1 9      
consultation ) ! ,adm9i/rator ( ,g5]al  
,s]vices4  7#b7 ,executive ag5cy ,! t]m 
,executive ag5cy has ! mean+ giv5 t t]m 
"u section #aje ( title #e1 ,unit$      
,/ates ,code4  #e4 ,unit$ ,/ates        
,enri*m5t ,corporation ,fund  7a7       
,rescission ,subject to subsection 7b71 
all unobligat$ am\nts 9 ! ,unit$ ,/ates 

,enri*m5t ,corporation ,fund are        
p]man5tly resc9d$4  7b7 ,exclusions f   
rescission ,! rescission "u subsection  
7a7 %all n apply to am\nts t 7 designat$
 by ,congress z an em]g5cy requirem5t   
pursuant to section #bea7;b77#b77;,a77i7
 ( ! ,balanc$ ,budget & ,em]g5cy        
,deficit ,control ,act ( #aihe 7#b      
,u4,s4,c4 #ija7;b77#b77;,a77i774