,i #aafth ,,congress #ast ,session ,h4 ,r4 #difd ,,in ,,the ,,house ,,of ,,representatives ,october #ca1 #bjai,mr4 ,kelly of ,pennsylvania introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,education and ,labor1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,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 ,act4 #b4 ,extension of 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 ,employer requirements for rate of payment 7a7 ,in general ,subsection 7c7 of section #de,s of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in paragraph 7#a77;,b71 by inserting after the first sentence the following3 ,for purposes of determining the rate of payment under the program1 any family and medical leave which is paid by a ,state or local government or required by ,state or local law1 determined as a percentage of the wages normally paid to such employee for services performed for the employer1 shall be taken into account41 and 7#b7 in paragraph 7#d7-- 7,a7 by striking ,for purposes of this section1 any and inserting ,any1 and 7,b7 by striking amount of paid family and medical leave provided by the employer and inserting wages taken into account under subsection 7a74 7b7 ,effective date ,the amendments made by this section shall take effect as if included in section #acdjc of ,public ,law #aae-ig4 #d4 ,technical corrections 7a7 ,in general ,section #de,s of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in subsection 7b77#a71 by striking credit allowed and inserting wages taken into account1 7#b7 in subsection 7c71 by striking paragraph 7#c7 and inserting the following3 7#c7 ,aggregation rule 7,a7 ,in general ,except as provided in subparagraph 7,b71 all persons which are treated as a single employer under subsections 7b7 and 7c7 of section #dad shall be treated as a single employer4 7,b7 ,exception 7i7 ,in general ,subparagraph 7,a7 shall not apply to any person who establishes to the satisfaction of the ,secretary that such person has a substantial and legitimate business reason for failing to provide a written policy described in paragraph 7#a7 or 7#b74 7ii7 ,substantial and legitimate business reason ,for purposes of clause 7i71 the term substantial and legitimate business reason shall not include the operation of a separate line of business1 the rate of wages or category of jobs for employees 7or any similar basis71 or the application of ,state or local laws relating to family and medical leave1 but may include the grouping of employees of a common law employer4 1 and 7#c7 in subsection 7d77#b71 by inserting 1 as determined on an annualized basis 7pro-rata for part-time employees71 after compensation4 7b7 ,effective date ,the amendments made by this section shall take effect as if included in section #acdjc of ,public ,law #aae-ig4 #e4 ,,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