,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #iif  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #e1 #bjbe,mr4
 ,fe5/ra 7= himself1 ,mrs4 ,bice1 & ,ms4
 ,p]ez7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to enhance ! paid family 
& m$ical leave cr$it1 & = o!r purposes4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,paid ,family & ,m$ical ,leave ,tax   
,cr$it ,ext5sion & ,enhancem5t ,act4    
#b4 ,enhancem5t ( paid family & m$ical  
leave cr$it  7a7 ,9 g5]al ,section #de,s
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$--  7#a7 9 subsection 7a7-- 7,a7 by
 /rik+ p>agraph 7#a7 & ins]t+ ! foll[+3 
7#a7 ,9 g5]al ,= purposes ( section #ch1
 9 ! case ( an eligible employ]1 ! paid 
family & m$ical leave cr$it is an am\nt 
equal to ei!r ( ! foll[+ 7z elect$ by   
su* employ]73 7,a7 ,! applicable        
p]c5tage ( ! am\nt ( wages paid to      
qualify+ employees ) respect to any     
p]iod 9 :i* su* employees are on family 

& m$ical leave4  7,b7 ,if su* employ]   
has an insurance policy ) reg>ds to !   
provision ( paid family & m$ical leave  
:i* is 9 =ce dur+ ! taxable ye>1 !      
applicable p]c5tage ( ! total am\nt (   
premiums paid or incurr$ by su* employ] 
dur+ su* taxable ye> ) respect to su*   
insurance policy4  1 &  7,b7 by add+ at 
! end ! foll[+3  7#c7 ,rate ( paym5t    
det]m9$ )\t reg>d to :e!r leave is tak5 
,= purposes ( det]m9+ ! applicable      
p]c5tage ) respect to p>agraph          
7#a77;,b71 ! rate ( paym5t "u !         
insurance policy %all be det]m9$ )\t    
reg>d to :e!r any qualify+ employees 7  
on family & m$ical leave dur+ ! taxable 
ye>4  1  7#b7 9 subsection 7b77#a71 by  
/rik+ cr$it all[$ & ins]t+ wages tak5   
into acc\nt1  7#c7 9 subsection 7c71 by 
/rik+ p>agraphs 7#c7 & 7#d7 & 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$ical leave1 b may include
 ! gr\p+ ( employees ( a common law     
employ]4  7#d7 ,treatm5t ( b5efits m&at$
 or paid = by ,/ate or local gov]nm5ts  
,= purposes ( ?is section1 any leave :i*
 is paid by a ,/ate or local gov]nm5t or
 requir$ by ,/ate or local law-- 7,a7   
except z provid$ 9 subp>agraph 7,b71    
%all be tak5 into acc\nt 9 det]m9+ !    
am\nt ( paid family & m$ical leave      
provid$ by ! employ]1 &  7,b7 %all n be 

tak5 into acc\nt 9 det]m9+ ! am\nt ( !  
paid family & m$ical leave cr$it "u     
subsection 7a74  1  7#d7 9 subsection   
7d7--  7,a7 9 p>agraph 7#a71 by ins]t+  
7or1 at ! election ( ! employ]1 = n less
 ?an #f mon?s7 aft] #a ye> or m1 &  7,b7
 9 p>agraph 7#b7--  7i7 by ins]t+ 1 z   
det]m9$ on an annualiz$ basis 7pro-rata 
= "p-"t employees71 aft] comp5sation1 & 
7ii7 by /rik+ ! p]iod at ! end & ins]t+ 
1 &1 &  7,c7 by add+ at ! end ! foll[+3 
7#c7 is cu/om>ily employ$ = n less ?an  
#bj h\rs p] week4  1 &  7#e7 by /rik+   
subsection 7i74  7b7 ,no d\ble b5efit   
,section #bhj;,c7a7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$--  7#a7 by /rik+
 #de,s7a7 & ins]t+ #de,s7a77#a77;,a71 & 
7#b7 by ins]t+ aft] ! fir/ s5t5ce !     
foll[+3 ,no d$uction %all be all[$ = t  
portion ( ! premiums paid or incurr$ = !
 taxable ye> :i* is equal to t portion (
 ! paid family & m$ical leave cr$it :i* 
is det]m9$ = ! taxable ye> "u section   
#de,s7a77#a77;,b744  7c7 ,outrea*  7#a7 
,,sba & res\rce p>tn]s ,ea* di/rict     

(fice ( ! ,small ,bus9ess ,adm9i/ration 
& ea* res\rce p>tn] ( ! ,small ,bus9ess 
,adm9i/ration1 includ+ small bus9ess    
developm5t c5t]s describ$ 9 section #ba 
( ! ,small ,bus9ess ,act 7#ae ,u4,s4,c4 
#fdh71 wom5's bus9ess c5t]s describ$ 9  
section #bi ( su* ,act 7#ae ,u4,s4,c4   
#fef71 ea* *apt] ( ! ,s]vice ,corps (   
,retir$ ,executives describ$ 9 section  
#h7;b77#a77;,b7 ( su* ,act 7#ae         
,u4,s4,c4 #fcg7;b77#a77;,b771 & ,vet]an 
,bus9ess ,outrea* ,c5t]s describ$ 9     
section #cb ( su* ,act 7#ae ,u4,s4,c4   
#feg;b71 %all conduct outrea* to        
relevant p>ties reg>d+ ! paid family &  
m$ical leave cr$it "u section #de,s ( ! 
,int]nal ,rev5ue ,code ( #aihf1 includ+ 
?r\gh-- 7,a7 t>get$ communications1     
education1 tra9+1 & te*nical assi/ance2 
&  7,b7 ! developm5t ( a writt5 paid    
family leave policy1 z describ$ 9       
p>agraphs 7#a7 & 7#b7 ( section #de,s7c7
 ( ! ,int]nal ,rev5ue ,code ( #aihf4    
7#b7 ,int]nal ,rev5ue ,s]vice ,!        
,secret>y ( ! ,treasury 7or !           

,secret>y's delegate7 %all p]=m t>get$  
outrea* to employ]s & o!r relevant      
entities reg>d+ ! availability &        
requirem5ts ( ! paid family & m$ical    
leave cr$it "u section #de,s ( !        
,int]nal ,rev5ue ,code ( #aihf1 includ+ 
provid+ relevant in=mation z "p (       
,int]nal ,rev5ue ,s]vice communications 
t are regul>ly issu$ to entities t      
provide payroll s]vices1 tax            
pr(essionals1 & small bus9esses4  7d7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( enactm5t ( ?is     
,act4