,,ii #aaith ,,congress #ast ,session ,s4 #djj ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,february #d1 #bjbe,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 enhance the paid family and medical leave credit1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,paid ,family and ,medical ,leave ,tax ,credit ,extension and ,enhancement ,act4 #b4 ,enhancement of paid family and medical leave credit 7a7 ,in general ,section #de,s of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in subsection 7a7-- 7,a7 by striking paragraph 7#a7 and inserting the following3 7#a7 ,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 either of the following 7as elected by such employer73 7,a7 ,the applicable percentage of the amount of wages paid to qualifying employees with respect to any period in which such employees are on family and medical leave4 7,b7 ,if such employer has an insurance policy with regards to the provision of paid family and medical leave which is in force during the taxable year1 the applicable percentage of the total amount of premiums paid or incurred by such employer during such taxable year with respect to such insurance policy4 1 and 7,b7 by adding at the end the following3 7#c7 ,rate of payment determined without regard to whether leave is taken ,for purposes of determining the applicable percentage with respect to paragraph 7#a77;,b71 the rate of payment under the insurance policy shall be determined without regard to whether any qualifying employees were on family and medical leave during the taxable year4 1 7#b7 in subsection 7b77#a71 by striking credit allowed and inserting wages taken into account1 7#c7 in subsection 7c71 by striking paragraphs 7#c7 and 7#d7 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 7#d7 ,treatment of benefits mandated or paid for by ,state or local governments ,for purposes of this section1 any leave which is paid by a ,state or local government or required by ,state or local law-- 7,a7 except as provided in subparagraph 7,b71 shall be taken into account in determining the amount of paid family and medical leave provided by the employer1 and 7,b7 shall not be taken into account in determining the amount of the paid family and medical leave credit under subsection 7a74 1 7#d7 in subsection 7d7-- 7,a7 in paragraph 7#a71 by inserting 7or1 at the election of the employer1 for not less than #f months7 after #a year or more1 and 7,b7 in paragraph 7#b7-- 7i7 by inserting 1 as determined on an annualized basis 7pro-rata for part-time employees71 after compensation1 and 7ii7 by striking the period at the end and inserting 1 and1 and 7,c7 by adding at the end the following3 7#c7 is customarily employed for not less than #bj hours per week4 1 and 7#e7 by striking subsection 7i74 7b7 ,no double benefit ,section #bhj;,c7a7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking #de,s7a7 and inserting #de,s7a77#a77;,a71 and 7#b7 by inserting after the first sentence the following3 ,no deduction shall be allowed for that portion of the premiums paid or incurred for the taxable year which is equal to that portion of the paid family and medical leave credit which is determined for the taxable year under section #de,s7a77#a77;,b744 7c7 ,outreach 7#a7 ,,sba and resource partners ,each district office of the ,small ,business ,administration and each resource partner of the ,small ,business ,administration1 including small business development centers described in section #ba of the ,small ,business ,act 7#ae ,u4,s4,c4 #fdh71 women's business centers described in section #bi of such ,act 7#ae ,u4,s4,c4 #fef71 each chapter of the ,service ,corps of ,retired ,executives described in section #h7;b77#a77;,b7 of such ,act 7#ae ,u4,s4,c4 #fcg7;b77#a77;,b771 and ,veteran ,business ,outreach ,centers described in section #cb of such ,act 7#ae ,u4,s4,c4 #feg;b71 shall conduct outreach to relevant parties regarding the paid family and medical leave credit under section #de,s of the ,internal ,revenue ,code of #aihf1 including through-- 7,a7 targeted communications1 education1 training1 and technical assistance2 and 7,b7 the development of a written paid family leave policy1 as described in paragraphs 7#a7 and 7#b7 of section #de,s7c7 of the ,internal ,revenue ,code of #aihf4 7#b7 ,internal ,revenue ,service ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall perform targeted outreach to employers and other relevant entities regarding the availability and requirements of the paid family and medical leave credit under section #de,s of the ,internal ,revenue ,code of #aihf1 including providing relevant information as part of ,internal ,revenue ,service communications that are regularly issued to entities that provide payroll services1 tax professionals1 and small businesses4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of enactment of this ,act4