,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #afbh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #bc 7legislative  
day1 ,may #bb71 #bjai,mrs4 ,fis*] 7=    
h]self1 ,mr4 ,k+1 & ,ms4 ,coll9s7       
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 ,act4  #b4      
,ext5sion ( 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 ,employ] requirem5ts = rate 
( paym5t  7a7 ,9 g5]al ,subsection 7c7 (
 section #de,s ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$-- 7#a7 9 p>agraph

 7#a77;,b71 by ins]t+ aft] ! fir/ s5t5ce
 ! foll[+3 ,= purposes ( det]m9+ ! rate 
( paym5t "u ! program1 any family &     
m$ical leave :i* is paid by a ,/ate or  
local gov]nm5t or requir$ by ,/ate or   
local law1 det]m9$ z a p]c5tage ( !     
wages normally paid to su* employee =   
s]vices p]=m$ = ! employ]1 %all be tak5 
into acc\nt41 &  7#b7 9 p>agraph 7#d7-- 
7,a7 by /rik+ ,= purposes ( ?is section1
 any & ins]t+ ,any1 &  7,b7 by /rik+    
am\nt ( paid family & m$ical leave      
provid$ by ! employ] & ins]t+ wages tak5
 into acc\nt "u subsection 7a74  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all take effect z if includ$ 9 
section #acdjc ( ,public ,law #aae-ig4  
#d4 ,te*nical corrections  7a7 ,9 g5]al 
,section #de,s ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$-- 7#a7 9         
subsection 7b77#a71 by /rik+ cr$it all[$
 & ins]t+ wages tak5 into acc\nt1  7#b7 
9 subsection 7c71 by /rik+ p>agraph 7#c7
 & ins]t+ ! foll[+3  7#c7 ,aggregation  
rule  7,a7 ,9 g5]al ,except z provid$ 9 

subp>agraph 7,b71 all p]sons :i* are    
treat$ z a s+le employ] "u subsections  
7b7 & 7c7 ( section #dad %all be treat$ 
z a s+le employ]4  7,b7 ,exception  7i7 
,9 g5]al ,subp>agraph 7,a7 %all n apply 
to any p]son :o e/abli%es to !          
satisfaction ( ! ,secret>y t su* p]son  
has a sub/antial & legitimate bus9ess   
reason = fail+ to provide a writt5      
policy describ$ 9 p>agraph 7#a7 or 7#b74
  7ii7 ,sub/antial & legitimate bus9ess 
reason ,= purposes ( clause 7i71 ! t]m  
sub/antial & legitimate bus9ess reason  
%all n include ! op]ation ( a sep>ate   
l9e ( bus9ess1 ! rate ( wages or        
category ( jobs = employees 7or any     
simil> basis71 or ! application ( ,/ate 
or local laws relat+ to family & m$ical 
leave1 b may include ! gr\p+ ( employees
 ( a common law employ]4  1 &  7#c7 9   
subsection 7d77#b71 by ins]t+ 1 z       
det]m9$ on an annualiz$ basis 7pro-rata 
= "p-"t employees71 aft] comp5sation4   
7b7 ,effective date ,! am5dm5ts made by 
?is section %all take effect z if       

includ$ 9 section #acdjc ( ,public ,law 
#aae-ig4  #e4 ,,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