An employer may take the credit on wages or on insurance premiums
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70304, Sec. 70304.
Written by .
An employer may take the credit on wages or on insurance premiums
The document says “can”Who acts: eligible employersHow: statuteSec. 70304 in the PDF
What the document says
“the paid family and medical leave credit is an amount equal to either of the following (as elected by such employer):”
The section strikes paragraph (1) of section 45S(a) of the Internal Revenue Code of 1986 and inserts a new one letting an eligible employer choose between the applicable percentage of wages paid to qualifying employees while on family and medical leave and, where the employer holds a paid family and medical leave insurance policy in force during the year, the applicable percentage of the premiums paid or incurred on that policy.
What the document actually says
“the paid family and medical leave credit is an amount equal to either of the following (as elected by such employer):”
That sentence, in plain words
The credit is one of two amounts. The employer picks which one.
What this is about
One is a share of the wages paid during leave. The other is a share of the insurance premiums. The employer chooses each year.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70304, 139 Stat. 195 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“An employer may take the credit on wages or on insurance premiums,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70304, Sec. 70304. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70304-choice/ (retrieved October 10, 2026).
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