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To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.
To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.
Summary
The bill amends the Internal Revenue Code to increase the employer tax credit for paid family and medical leave by doubling certain credit percentages, from 12.5 percent to 25 percent and from 25 percent to 50 percent. The bill also makes the tax credit permanent by removing the sunset provision that previously limited the credit. The amendments are effective for taxable years beginning after December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
Money behind the sponsor
Top reported contributors to Ryan Mackenzie’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- SUNDANCE VACATIONS $10,400
- COMMONWEALTH OF PA $9,900
- STARKEY HEARING TECHNOLOGIES $9,900
- WELLS FARGO ADVISORS $9,210
- LEHIGH VALLEY WATER SYSTEMS $7,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Ryan Mackenzie → · Outside spending →
Actions (2)
- Feb 18, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 18, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
February 18, 2025
Mr. Mackenzie introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. INCREASE IN EMPLOYER CREDIT FOR PAID FAMILY AND MEDICAL LEAVE.
(a) Increase in Credit Percentages.—Section 45S(a)(2) of the Internal Revenue Code of 1986 is amended—
(1) by striking “12.5 percent” and inserting “25 percent”,
(2) by striking “25 percent” and inserting “50 percent”, and
(3) by striking “0.25 percentage points” and inserting “0.50 percentage points”.
(b) Credit Made Permanent.—Section 45S of such Code is amended by striking subsection (f).
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>
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