3.0.0 1424 2026-04-30T19:12:37Z 2026-04-30T19:12:37Z House H HR 2025-02-18 119 https://www.congress.gov/bill/119th-congress/house-bill/1424 [Congressional Record Volume 171, Number 32 (Tuesday, February 18, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MACKENZIE:H.R. 1424.Congress has the power to enact this legislation pursuantto the following:Article 1 Section 8[Page H723]]]> hswm00 Ways and Means Committee House Standing Referred To 2025-02-18T18:03:15Z 2025-02-18 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-02-18 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-02-18 Introduced in House IntroReferral 1000 9 Library of Congress M001230 Rep. Mackenzie, Ryan [R-PA-7] Ryan Mackenzie R PA 7 N Taxation Taxation 2025-05-07T12:36:23Z 00 2025-02-18 Introduced in House 2026-04-30T19:12:24Z This bill increases the business tax credit for paid family and medical leave to up to 50% (from 25%) of the wages paid by an eligible employer to a qualifying employee while the employee is on family and medical leave.

Under current law, an eligible employer may claim a tax credit (through 2025) for between 12.5% and 25% of the wages paid to a qualified employee while the employee is on family and medical leave. The percentage of wages allowed as a tax credit increases proportionally, depending on what percentage of an employee’s normal wages is paid to the employee while the employee is on family and medical leave.

The bill increases the tax credit to between 25% and 50% of the wages paid to an employee while the employee is on family and medical leave, depending on what percentage of an employee’s normal wages is paid to the employee while the employee is on family and medical leave.

Under current law and the bill, an employer must pay at least 50% of the employee's normal wages while the employee is on leave to qualify for the tax credit. 

]]> To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave. Official Title as Introduced 6 To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave. 2025-03-13T11:03:25Z Introduced in House IH Display Title 45 To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave. 2025-02-19T09:05:45Z Introduced in House 2025-02-18T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr1424ih/xml/BILLS-119hr1424ih.xml 2025-02-18 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.